Redlands City Council
December 5, 2023

Matrix Consulting Group 84

Redland’s cost recovery varies. Code Enforcement, Library, Finance, and Police are higher than typical cost recovery. Building, Planning, and Engineering are within the typical cost recovery range. Animals Services and Fire are below their cost recovery ranges. 2 Development of Cost Recovery Policies and Procedures
The City should review the current cost recovery levels and adopt a formal policy regarding cost recovery. This policy can be general in nature and can apply broadly to the City as a whole, or to each department and division specifically. A department specific cost recovery policy would allow the City to better control the cost recovery associated with different types of services being provided and the community benefit received.

99%
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83%
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Building Planning
Engineering
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Cost Recovery %
Current Revenue Cost Recovery vs. Typical Revenue Cost Recovery Typical Cost Recovery Current Cost Recovery
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Appendix – Comparative Survey
As part of the Cost of Services (User Fee) study for the City of Redlands, the Matrix Consulting Group conducted a comparative survey of development service fees. The Department identified five (5) California jurisdictions to be included in the comparative survey: Fontana, Rancho Cucamonga, Ontario, Rialto, and San Bernardino. The project team then reviewed public documents (i.e., agenda items, staff reports, budgets, fee schedules, and ordinances), and or contacted jurisdictions to get comparative information.

While this report will provide the City with a reasonable estimate and understanding of the true costs of providing services, many jurisdictions also wish to consider the local “market rates” for services as a means for assessing what types of changes in fee levels their community can bear. However, a comparative survey does not provide adequate information regarding the relationship of a jurisdiction’s cost to its fees.

The following sections detail various factors to consider when reviewing comparative survey results, as well as graphical comparisons of current fees and total calculated costs for various permits issued or services provided by the City of Redlands. 1 Economic Factors
In order to provide additional context to the comparative survey information, the project team collected economic factors for the jurisdictions included. Three important economic factors to consider when comparing fees across multiple jurisdictions are:
population, budget, and workforce size. The following tables rank each jurisdiction from smallest to largest for each of these economic factors:

Table 34: Ranking of Jurisdictions by Population
Jurisdiction 2020 Population13
Redlands 73,168
Rialto 104,026
Rancho Cucamonga 174,453
Ontario 175,265
Fontana 208,393
San Bernardino 222,101

13 Population data is pulled from April 2020 census.

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Cost of Services (User Fee) Study Report City of Redlands, CA

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Table 35: Ranking of Jurisdictions by Citywide Total Budget14

Jurisdiction FY23 Budget
Rialto $104,233,560
Redlands $228,571,432
Fontana $247,729,600
San Bernardino $264,864,092
Rancho Cucamonga $267,974,450
Ontario $657,481,036

Table 36: Ranking of Jurisdictions by FTE

Jurisdiction FY22/23 FTE
Rialto 417
Redlands 545
Fontana 600
Rancho Cucamonga 613
San Bernardino 700
Ontario 1,219

Based on the data shown in the previous tables, the City of Redlands ranks on the low end of surveyed jurisdictions in terms of population, budget, and FTE count. 2 Recency Factor
While the previous comparative information can provide some perspective when comparing the City of Redlands’s fees with surveyed jurisdictions, other key factors to consider are when a jurisdiction’s fee schedule was last updated and when the last comprehensive analysis was completed. The following tables detail when each surveyed jurisdiction last updated their fee schedule and last conducted a fee study.

Table 37: Last Fee Schedule Updated
Jurisdiction Response
San Bernardino 5/20/20
Fontana 9/1/21
Ontario 5/1/22
Rancho Cucamonga 6/1/22
Rialto 7/1/22

Table 38: Last Fee Study Conducted
Jurisdiction Response
Ontario 2019
San Bernardino Currently Ongoing
Fontana N / A

14 To ensure appropriate comparisons, full operating budget (all funds) has be en used for all jurisdictions.

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Jurisdiction Response
Rancho Cucamonga 201815
Rialto N / A

Of the jurisdictions which the project team was able to find data on, two have conducted fee studies within the last five years. However, most jurisdictions do adjust their fees annually.

It is important to note that even though jurisdictions may have conducted fee studies, fees are not always adopted at full cost recovery. The comparative results will only show the adopted fees for the surveyed jurisdictions, not necessarily the full cost associated with the comparable service.
3 Additional Factors
Along with keeping the statistics outlined in the previous sections in mind, the following issues should also be noted regarding the use of market surveys in the setting of fees for service:
• Each jurisdiction and its fees are different, and many are not based on the actual cost of providing services.

• The same “fee” with the same name may include more or less steps or sub- activities. In addition, jurisdictions provide varying levels of service and have varying levels of costs associated with providing services such as staffing levels, salary levels, indirect overhead costs, etc.

Market surveys can run the risk of creating a confusing excess of data that will obscure rather than clarify policy issues. Because each jurisdiction is different, the Matrix Consulting Group recommends that the information contained in the market comparison of fees be used as a secondary decision-making tool, rather than a tool for establishing an acceptable price point for services.
4 Comparative Survey Results
As part of this study, the project team conducted a survey of how the City’s current user fees and calculated full cost compare to other identified jurisdictions. The following subsections provide a comparative look at several fee-related services provided by the City versus the surveyed jurisdictions.

15 This study only covered building and planning fees.

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Cost of Services (User Fee) Study Report City of Redlands, CA

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1 New Single-Family Home – $300,000 Valuation and 2,000 sq. ft.

Currently, Redlands charges a $4,713 fee, including plan check and permit costs, for a new 2,000 square foot single-family home valued at $300,000. Through this study, the project team calculated the full cost of this service to be $3,530. The following graph shows how the department’s current fee and full cost compared to the surveyed jurisdictions.

Redlands’s current fee is above all comparable jurisdictions surveyed and is closest to Rialto’s fee of $4,228. Redland’s full cost is slightly above the jurisdictional average of $3,060 and is closest to Ontario’s fee of $2,357.

2 Residential ADU –$167,766 Valuation and 800 sq. ft.

Currently, Redlands charges a $4,679 fee, including plan check and permit costs, for an 800 sq. ft. residential accessory dwelling unit (ADU) valued at $167,766. Through this study, the project team calculated the full cost of this service to be $3,112. The following graph shows how the department’s current fee and full cost compared to the surveyed jurisdictions.

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Redlands’s current fee and full cost are above all surveyed jurisdictions and are closest to Rialto’s fee of $2,746.
3 B Occupancy - New Commercial Business - $2 M Valuation and 10,000 sq. ft.

Currently, Redlands charges a $7,771 fee, including plan check and permit costs, for a 10,000 sq. ft. new commercial business (B occupancy) valued at $2 million. Through this study, the project team calculated the full cost of this service to be $6,586. The following graph shows how the department’s current fee and full cost compared to the surveyed jurisdictions.

Redlands’s current fee and full cost are below the jurisdictional average and are closest to is above the jurisdictional average of $10,585 and is closest to Fontana’s fee of $3,387.

4 B Occupancy Tenant Improvement - $50,000 Valuation and 500 sq. ft.

Currently, Redlands charges a $5,257 fee, including plan check and permit costs, for a 500 sq. ft. B Occupancy Tenant Improvement valued at $50,000. Through this study, the project team calculated the full cost of this service to be $1,579. The following graph shows how the department’s current fee and full cost compared to the surveyed jurisdictions.
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B Occupancy - New Commercial Business ($2.0 million; 10,000 sq.ft.) Plan Check Pe rmit Fe e Average
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Redlands’s current fee and full cost are above all comparable jurisdictions; the closest fee of $1,257 is charged by Rancho Cucamonga.

5 Residential Re-Roof – $15,000 Valuation and 2,500 sq. ft.

Currently, Redlands charges a fee of $383 to approve a 2,500 sq. ft. residential re-roof permit for a project valued at $15,000. Through this study, the project team calculated the full cost of this service to be $411. The following graph shows how the department’s current fee and full cost compared to the surveyed jurisdictions.

Redlands’s current fee and full cost are below the jurisdictional average of $583 and are closest to Ontario’s fee of $452. The highest fee is assessed by San Bernardino at $1,150.

6 Residential Remodel - $20,000 Valuation and 500 sq. ft.

Currently, Redlands charges a fee of $639 to permit a 500 sq. ft. bathroom remodel valued at $20,000. Through this study, the project team calculated the full cost of this service to be $ 685. The following graph shows how the department’s current fee and full cost compared to the surveyed jurisdictions.
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Cost of Services (User Fee) Study Report City of Redlands, CA

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Redlands’s current fee and full cost are below the jurisdictional average of $850 and are closest to Rialto’s fee of $642.

7 Water Heater
Currently, Redlands charges a fee of $192 to permit water heaters. Through this study, the project team calculated the full cost of this service to be $ 206. The following graph shows how the department’s current fee and full cost compared to the surveyed jurisdictions.

Redlands’s current fee and full cost are above the jurisdictional average of $99 and are closest to Fontana’s fee of $167.

8 Appeal
Currently, Redlands charges a fee of $2,254 for an appeal. Through this study, the project team calculated the full cost of this service to be $3,252. The following graph shows how the department’s current fee and full cost compared to the surveyed jurisdictions. $0
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Redlands’s current fee is above the jurisdictional average of $2,083 and is closest to Rialto’s fee of $1,370. Redland’s full cost is also above the jurisdictional average and is closest to Rancho Cucamonga’s fee of $3,365.
9 Conditional Use Permit – New Construction
Currently, Redlands charges a fee of $6,712 for conditional use permits for new construction. Through this study, the project team calculated the full cost of this service to be $13,362. The following graph shows how the department’s current fee and full cost compared to the surveyed jurisdictions.

Redlands’s current fee is above the jurisdictional average of $5,240 and is closest to Ontario’s fee of $5,901. Redland’s full cost is also above the jurisdictional average and is closest to Rancho Cucamonga’s fee of $8,518.

10 Temporary Occupancy
Currently, Redlands charges a fee of $200 for administrative review of a temporary occupancy permit. Through this study, the project team calculated the full cost of this service to be $645. The following graph shows how the department’s current fee and full cost compared to the surveyed jurisdictions.
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Re dla nds - Current FeeRe dla nds - Full C os t Fontana San Bernardino Ontario Rialto Ra ncho Cucamonga Appeal
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Re dla nds - Current FeeRe dla nds - Full C os t Fontana San Bernardino Ontario Rialto Ra ncho Cucamonga Conditional Use Permit - Planning Commission Review
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Cost of Services (User Fee) Study Report City of Redlands, CA

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Redlands’s current fee and full cost are below the jurisdictional average of $700 and are closest to San Bernardino’s fee of $315.

11 Zoning Verification Review
Currently, Redlands charges a fee of $384 for zoning verification review. Through this study, the project team calculated the full cost of this service to be $ 506. The following graph shows how the department’s current fee and full cost compared to the surveyed jurisdictions.

Redlands’s current fee and full cost are above the jurisdictional average of $281and are closest to Ontario’s fee of $193.

12 Home Occupation Permit
Currently, Redlands charges $50 for a home occupation permit. Through this study, the project team calculated the full cost of this service to be $137. The following graph shows how the department’s current fee and full cost compared to the surveyed jurisdictions. $-
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Re dla nds - Current FeeRe dla nds - Full C os t Fontana San Bernardino Ontario Rialto Ra ncho Cucamonga Temporary Occupancy
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Cost of Services (User Fee) Study Report City of Redlands, CA

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Redlands’s current fee is below the jurisdictional average of $137 , while the full cost calculated is in direct alignment with the average. Both fees and are closest to Rancho Cucamonga fee of $105.

13 Grading (0 - 500 Cubic Yards) – Plan Check and Inspection Currently, Redlands charges a $1,089 fee for plan check and inspection services for grading 0 to 500 cubic yards. Through this study, the project team calculated the full cost of this service to be $2,676. The following graph shows how the department’s current fee and full cost compared to the surveyed jurisdictions.

Redlands’s current fee is below the jurisdictional average of $1,964 and is closest to San Bernardino’s fee of $615. Redlands’s full cost exceeds the jurisdictional average and is closest to Rialto’s fee of $1,840.

14 Hydrology Study
Currently, Redlands charges $1,477 for a hydrology study. Through this study, the project team calculated the full cost of this service to be $1,431. The following graph shows how the department’s current fee and full cost compared to the surveyed jurisdictions. $-
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Re dla nds - Current Fee Re dla nds - Full C os t Fontana San Bernardino Rialto Ra ncho Cucamonga Home Occupation Permit
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Redlands’s current fee and full cost are below the jurisdictional average of $1,940 and are closest to Fontana’s fee of $1,200.

15 Encroachment Permit Processing
Currently, Redlands charges $339 to process an encroachment permit. Through this study, the project team calculated the full cost of this service to be $ 366. The following graph shows how the department’s current fee and full cost compared to the surveyed jurisdictions.

Redlands’s current fee and full cost are below the jurisdictional average of $842. The closest fee of $145 is charged by Fontana. The City of Rialto charges the highest fee at $2,368.

16 Driveway Approach - Base
Currently, Redlands charges a $425 base fee for driveway approaches. Through this study, the project team calculated the full cost of this service to be $ 424. The following graph shows how the department’s current fee and full cost compared to the surveyed jurisdictions.
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Redlands’s current fee and full cost exceed fees charged by all comparable jurisdictions and are closest to Rialto’s fee of $300.

17 Sewer Main Encroachment – 100 Linear Feet
Currently, Redlands charges a $525 fee for a sewer main encroachment of 100 linear feet.

Through this study, the project team calculated the full cost of this service to be $ 468.

The following graph shows how the department’s current fee and full cost compared to the surveyed jurisdictions.

Redlands’s current fee is below the jurisdictional average of $917 and is closest to San Bernardino’s fee of $630. Redland’s full cost is also below the jurisdictional average and is closest to Rialto’s fee of $558.

18 Livestock Apprehension
Currently, Redlands charges $50 for livestock apprehension. Through this study, the project team calculated the full cost of this service to be $201. The following graph shows how the department’s current fee and full cost compared to the surveyed jurisdictions. $-
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Re dla nds - Current Fe eRe dla nds - Full C os t Fontana San Bernardino Ontario Rialto Ra ncho Cucamonga Driveway Approach - Base
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Re dla nds - Current Fe e Re dla nds - Full C os tFontana San Bernardino Ontario Rialto Ra ncho Cucamonga Sewer Main Encroachment - 100 LF
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Redlands’s current fee is the lowest charged among comparable jurisdictions and is closest to Fontana’s fee of $75. Redland’s full cost is above the jurisdictional average of $163 and is closest to San Bernardino’s fee of $250.

19 Dog Adoption
Currently, Redlands charges $15 for dog adoption. Through this study, the project team calculated the full cost of this service to be $ 97. The following graph shows how the department’s current fee and full cost compared to the surveyed jurisdictions.

Redlands’s current fee is below the jurisdictional average of $67 and is closest to San Bernardino’s fee of $35. Redlands’s full cost is above the jurisdictional average and is also closest to Rancho Cucamonga’s fee of $100.
20 Dog Boarding
Currently, Redlands charges $20 for dog boarding. Through this study, the project team calculated the full cost of this service to be $ 97. The following graph shows how the department’s current fee and full cost compared to the surveyed jurisdictions. $-
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Re dla nds - Current Fe e Re dla nds - Full C os t Fee Fontana San Bernardino Livestock Apprehension
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Redlands’s current fee is slightly above the jurisdictional average of $15, which is the fee charged by both Fontana and San Bernardino. Redlands’s full cost exceeds fees charged by comparable jurisdictions.

21 Tree Services
Currently, Redlands charges $134 for tree services. Through this study, the project team calculated the full cost of this service to be $ 175. The following graph shows how the department’s current fee and full cost compared to the surveyed jurisdictions.

Redlands’s current fee is below the jurisdictional average of $186 and is closest to Fontana’s fee of $150. Redland’s full cost is also below the jurisdictional average and is closest to San Bernardino’s fee of $180.

22 Vacant, Abandoned Property Registration
Currently, Redlands charges $93 for vacant, abandoned property registration. Through this study, the project team calculated the full cost of this service to be $ 130. The following graph shows how the department’s current fee and full cost compared to the surveyed jurisdictions.
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Re dla nds - Current Fe e Re dla nds - Full C os t Fee Fontana San Bernardino Dog Boarding
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Re dla nds - Current Fe e Re dla nds - Full C os t Fee Fontana San Bernardino Ra ncho Cucamunga Tree Services
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Redlands’s current fee and full cost are below the jurisdictional average of $370 and are closest to San Bernardino’s fee of $165.

23 Park Reservation (Redlands Bowl) - Base
Currently, Redlands charges a base fee of $121 to reserve the Redlands Bowl Park.

Through this study, the project team calculated the full cost of this service to be $ 127.

The following graph shows how the department’s current fee and full cost compared to the surveyed jurisdictions.

Redlands’s current fee and full cost are above the jurisdictional average of $108 and are closest to San Bernardino’s fee of $130.

24 Stage Reservation (Redlands Bowl, Prosellis) – Per Hour Currently, Redlands charges an hourly fee of $20 to reserve the outdoor area of the Redlands Bowl Prosellis Stage. Through this study, the project team calculated the full cost of this service to be $924. The following graph shows how the department’s current fee and full cost compared to the surveyed jurisdictions. $-
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Re dla nds - Current Fe e Re dla nds - Full C os t Fee Fontana San Bernardino Ontario Vacant, Abandoned Property Registration
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Re dla nds - Current Fe e Re dla nds - Full C os t Fee San Bernardino Ra ncho Cucamonga Park Reservation (Redlands Bowl) - Base
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Redlands’s current fee is the lowest charged among comparable jurisdictions and is closest to San Bernardino’s fee of $50. Redland’s full cost is higher than all comparable jurisdictions, exceeding the jurisdictional average of $150, and is closest to Rancho Cucamonga’s fee of $250.

25 Covered Picnic Shelter Area – Per Day
Currently, Redlands charges an hourly fee of $40 to reserve a covered picnic shelter area per day. Through this study, the project team calculated the full cost of this service to be $12. The following graph shows how the department’s current fee and full cost compared to the surveyed jurisdictions.

Redlands’s current fee is below the average fee of $50 and is the same as San Bernardino’s fee. Redland’s full cost is lower than all comparable jurisdictions and is closest to Ontario’s fee of $35.

26 Kitchen Flat Fee at Facilities
Currently, Redlands charges a flat fee of $54 for kitchen use as part of a facility rental.

Through this study, the project team calculated the full cost of this service to be $32. The $-
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Re dla nds - Current Fee Re dla nds - Full C os t Fee Fontana San Bernardino Ra ncho Cucamunga Stage Reservation (Redlands Bowl, Prosellis) - Per Hour Fee Average
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following graph shows how the department’s current fee and full cost compared to the surveyed jurisdictions.

Redlands’s current fee and full cost are below the jurisdictional average of $74 and are closest to San Bernardino’s fee of $60.

27 Multipurpose Room – Per Hour
Currently, Redlands charges an hourly fee of $27 for multipurpose room reservations.

Through this study, the project team calculated the full cost of this service to be $ 157.

The following graph shows how the department’s current fee and full cost compared to the surveyed jurisdictions.

Redlands’s current fee is below all fees charged by comparable jurisdictions and is closest to Rialto’s fee of $52. Redland’s full cost is higher than all fees charged by comparable jurisdictions, exceeding the jurisdictional average of $63. The closest comparable fee to Redland’s full cost is San Bernardino’s fee of $75.

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Re dla nds - Current Fe e Re dla nds - Full C os t Fee Fontana San Bernardino Rialto Kitchen Flat Fee
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28 Garden Plot Spaces – Per Year, Per Plot
Currently, Redlands charges an annual fee of $20 for one garden plot. Through this study, the project team calculated the full cost of this service to be $ 27. The following graph shows how the department’s current fee and full cost compared to the surveyed jurisdictions.

Redlands’s current fee and full cost are below the jurisdictional average of $35 and are closest to Rialto’s fee of $27.

29 Mary Sanchez Banquet Room Reservation
Currently, Redlands charges an hourly rental fee of $27 for the Mary Sanchez banquet room. Through this study, the project team calculated the full cost of this service to be $319. The following graph shows how the department’s current fee and full cost compared to the surveyed jurisdictions.

Redlands’s current fee is below all comparable jurisdictions and is closest to Fontana’s fee of $52. Redland’s full cost is higher than all fees charged by comparable jurisdictions, exceeding the jurisdictional average of $72. The closest comparable fee to Redland’s full cost is Rialto’s fee of $94.
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$30
$40
$50
Re dla nds - Current Fe e Re dla nds - Full C os t Fee Fontana Rialto Garden Plot Spaces - Per Year, Per Plot
Fee Average
$-
$50
$100
$150
$200
$250
$300
$350
Re dla nds - Current Fe eRe dla nds - Full C os t
Fee
Fontana San Bernardino Ontario Rialto Ra ncho Cucamonga Mary Sanchez Banquet Room
Fee Average
Redlands Regular Meeting of 12-05-23
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Cost of Services (User Fee) Study Report City of Redlands, CA

Matrix Consulting Group 103

30 1 Yr. Dog License – Altered
Currently, Redlands charges $12 for a one -year altered dog license. Through this study, the project team calculated the full cost of this service to be $50. The following graph shows how the department’s current fee and full cost compared to the surveyed jurisdictions.

Redlands’s current fee is below all comparable jurisdictions and is closest to Rialto’s fee of $13. Redland’s full cost is higher than all fees charged by comparable jurisdictions, exceeding the jurisdictional average of $21. The closest comparable fee to Redland’s full cost is Ontario’s fee of $25.

31 Business License - New
Currently, Redlands charges $46 for a new business license. Through this study, the project team calculated the full cost of this service to be $57. The following graph shows how the department’s current fee and full cost compared to the surveyed jurisdictions.

Redlands’s current fee and full cost are above the jurisdictional average of $31 and are closest to Rialto’s fee of $47.

$-
$10
$20
$30
$40
$50
$60
Re dllands - Current FeeRe dla nds - Full C os t Fontana San Bernardino Ontario Rialto Ra ncho Cucamonga 1 Yr. Dog License - Altered
Fee Average
$-
$10
$20
$30
$40
$50
$60
$70
Re dllands - Current Fee Re dla nds - Full C os t Fontana San Bernardino Rialto Business License - New
Fee Average
Redlands Regular Meeting of 12-05-23
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Cost of Services (User Fee) Study Report City of Redlands, CA

Matrix Consulting Group 104

32 Business License - Renewal
Currently, Redlands charges $20 for a business license renewal. Through this study, the project team calculated the full cost of this service to be $43. The following graph shows how the department’s current fee and full cost compared to the surveyed jurisdictions.

Redlands’s current fee is below the jurisdictional average of $24 and is closest to Fontana’s fee of $15. Redland’s full cost is above the jurisdictional average and is closest to Rialto’s fee of $32.

33 New Sprinkler System Plan Review, 1-99 Heads
Currently, Redlands charges $120 to review a new sprinkler system plan for 1 to 99 heads.

Through this study, the project team calculated the full cost of this service to be $412.

The following graph shows how the department’s current fee and full cost compared to the surveyed jurisdictions.

Redlands’s current fee and full cost are below the jurisdictional average of $830 and are closest to Fontana’s fee of $235. Th City of Ontario charges the highest fee at $1,552, however, their fee is charged per property rather than per head which may account for the large differences in fees.

$-
$10
$20
$30
$40
$50
Re dllands - Current Fee Re dla nds - Full C os t Fontana Rialto Business Licence - Renewal
Fee Average
$-
$200
$400
$600
$800
$1,000
$1,200
$1,400
$1,600
$1,800
Re dllands - Current Fee Re dla nds - Full C os t Fontana San Bernardino County Fire Protection District
Ontario Ra ncho Cucamonga
New Sprinkler System Plan Review, 1-99 Heads
Fee Average
Redlands Regular Meeting of 12-05-23
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Cost of Services (User Fee) Study Report City of Redlands, CA

Matrix Consulting Group 105

34 Kitchen Hood and Duct
Currently, Redlands charges $191 to review a kitchen hood and duct permit. Through this study, the project team calculated the full cost of this service to be $310. The following graph shows how the department’s current fee and full cost compared to the surveyed jurisdictions.

Redlands’s current fee and full cost are below the jurisdictional average of $389 and are closest to Fontana’s fee of $195.

35 Aerosol Products
Currently, Redlands charges $258 to permit aerosol products. Through this study, the project team calculated the full cost of this service to be $298. The following graph shows how the department’s current fee and full cost compared to the surveyed jurisdictions.

Redlands’s current fee is above the jurisdictional average of $210 and is closest to Ontario’s fee of $250. Redlands full cost is also above the jurisdictional average and is closest to Fontana’s fee of $297.
$-
$100
$200
$300
$400
$500
$600
$700
Re dllands - Current Fee Re dla nds - Full C os t Fontana San Bernardino County Fire Protection District
Ontario Rialto Ra ncho Cucamonga
Kitchen Hood and Duct
Fee Average
$-
$50
$100
$150
$200
$250
$300
$350
Re dllands - Current Fee Re dla nds - Full C os t Fontana San Bernardino County Fire Protection District
Ontario Rialto Ra ncho Cucamonga
Aerosol Products
Fee Average
Redlands Regular Meeting of 12-05-23
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Cost of Services (User Fee) Study Report City of Redlands, CA

Matrix Consulting Group 106

36 Assembly, 50 - 299 Persons
Currently, Redlands charges $271 to permit a place of assembly with a capacity of 50 to 299 persons. Through this study, the project team calculated the full cost of this service to be $298. The following graph shows how the department’s current fee and full cost compared to the surveyed jurisdictions.

Redlands’s current fee and full cost are above the jurisdictional average of $261 and are closest to San Bernardino County Fire Protection District’s fee of $269.

37 Commercial Fire Alarm Modifications Plan Review – 10 or Less Devices Currently, Redlands charges $203 to for commercial fire alarm modifications plan review for 10 or less initiating devices. Through this study, the project team calculated the full cost of this service to be $309. The following graph shows how the department’s current fee and full cost compared to the surveyed jurisdictions.

Redlands’s current fee and full cost are below the jurisdictional average of $470 and are closest to Fontana’s fee of $284.

$-
$50
$100
$150
$200
$250
$300
$350
$400
$450
$500
Re dllands - Current FeeRe dla nds - Full C os t Fontana San Bernardino County Fire Protection District
Ontario Rialto Ra ncho Cucamonga
Assembly, 50-299 Persons
Fee Average
$-
$100
$200
$300
$400
$500
$600
$700
$800
$900
Re dllands - Current Fee Re dla nds - Full C os t Fontana San Bernardino County Fire Protection District
Ontario Ra ncho Cucamonga
Commercial Fire Alarm Modifications Plan Review - 10 or Less Initiating Devices Fee Average
Redlands Regular Meeting of 12-05-23
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Cost of Services (User Fee) Study Report City of Redlands, CA

Matrix Consulting Group 107

38 Fingerprint Rolling
Currently, Redlands charges a $26 fee for fingerprint rolling. Through this study, the project team calculated the full cost of this service to be $41. The following graph shows how the department’s current fee and full cost compared to the surveyed jurisdictions.

Redlands’s current fee ($26) is above the jurisdictional average of $20 and is closest to Fontana’s fee of $22. The full cost fee of $41 is above all other surrounding jurisdictions.

39 Impounded Vehicle Release
Currently, Redlands charges $258 to release an impounded vehicle. Through this study, the project team calculated the full cost of this service to be $ 164. The following graph shows how the department’s current fee and full cost compared to the surveyed jurisdictions.

Redlands’s current fee is above the jurisdictional average of $247 and is closest to Rialto’s fee of $217. Redland’s full cost is below the jurisdictional average and is closest to Ontario’s fee of $162.
$-
$5
$10
$15
$20
$25
$30
$35
$40
$45
Re dla nds - Current Fe e Re dla nds - Full C os t Fontana San Bernardino Ontario Rialto Fingerprint Rolling
Fee Average
$-
$50
$100
$150
$200
$250
$300
$350
$400
$450
$500
Re dla nds - Current
Fee
Re dla nds - Full
Cost
Fontana San Bernardino Ontario Rialto
Impounded Vehicle Release
Fee Average
Redlands Regular Meeting of 12-05-23
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Cost of Services (User Fee) Study Report City of Redlands, CA

Matrix Consulting Group 108

5 Summary
Based upon the comparative survey, the full cost calculated is generally higher than the current fee charged. The majority of the fees compared in this survey showed full costs that exceeded the average fee charged by comparable jurisdictions. However, as the majority of the jurisdictions have not conducted a fee study in the last ten years, it is not accurate to compare these fees. It is important to note that the results of this survey only show the fees adopted by council, not the cost recovery policy decisions for departments or a jurisdiction. As such, the results of this survey should be used as a secondary decision-making tool.

Redlands Regular Meeting of 12-05-23
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RECONCILIATION OF USER FEE STUDY FULL COSTS AND EMPLOYEE MOU INCREASES (7%) EFFECTIVE 7/1/2023 Fee Name Unit Current Fee Full Cost
Full Cost at
107%
Reservation of library materials Per Item $1  $9 $10
Non‐resident Library Card fee Annually $30 $24 $25
Replacement of Lost Library Card Per Card $2 $3 $3
Day Pass for Computer Usage  Per Day $1  $4 $4
Annual Internet Card ‐ Non‐Resident Annually New $19 $20 Fee Name Unit Current Fee Full Cost
Full Cost at
107%
Business License
New Each $46 $57 $61
Renewal Each $20 $43 $46
Dog Licensing
Base Fee Each $24 $50 $53
Spayed/Neutered Each $12 $50 $53
Replacement Tag Each $17 $25 $27
Other Fees
Yard Sale Permit Each $4 $13 $14
Parking Permit (New or Replacement) Deposit $10 $20 $22 Returned Chec
k
First Check Each $43 $25 $27
Subsequent Check Each $43 $35 $37
State CASp Svc Fee* Each $4 $4 $4
TEFRA Hearing Fee Each Actual Costs Actual Costs Actual Costs Fee Name Unit Current Fee Full Cost
Full Cost at
107%
Background Checks Each $22 $69 $74
False alarm response Per Response $212 $182 $194
Bicycle license Each $5 $16 $17
Concealed Carry Weapons (CCW)*
Initial Permit Each $100 $1,191 $1,275
Permit Renewal Each $25 $841 $900
Modification Fee Each $10 $260 $278
Fingerprint ‐ rolling Each $26 $41 $43
Miscellaneous
Photos / Videos Each $67 $55 $59
Repossession Received Each $20 $31 $33
Vehicle Impound
All others Each $258 $164 $175
DUI Each $258 $279 $299
Tow Services Agreement Each $80 $157 $168
Visa Clearance Each $11 $24 $26
Massage Therapy
Massage therapist  permit Each $113 $122 $131
Massage Therapy Business Owner permit ‐ initial Each $417 $122 $131 Massage Therapy Business Owner permit ‐ renewal Each $214 $92 $98 Solicitor permit Each $113 $122 $131
Taxi Driver permit (3 yr. permit) Each $316 $122 $131
Tow Truck Driver permit Each $80 $122 $131
Adult Oriented Business permit Each $372 $210 $225
Adult Entertainer permit Each $113 $122 $131
Remote Bingo Each $599 $403 $432
Subpeona
Records  Each $15 $15 $16
Appearance Each $275 $275 $294
*Fee set by statute

LIBRARY

FINANCE
POLICE
December 5, 2023 1 of 22
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RECONCILIATION OF USER FEE STUDY FULL COSTS AND EMPLOYEE MOU INCREASES (7%) EFFECTIVE 7/1/2023 Fee Name Unit Current Fee Full Cost
Full Cost at
107%
Animal Boarding
Cats Per Animal Per Day $10 $97 $104
Dogs Per Animal Per Day $20 $97 $104
Apprehension
Livestock  Per Animal $50 $201 $215
Cat
Cat adoption Per Animal  $10 $97 $104
Cat Release Owner Per Animal  $30 $130 $140
Apprehension, cat Per Animal  $15 $268 $286
Cat Vaccine Per Animal  $15 $72 $77
Cat ‐ Spay / Neuter Per Animal  $50 $169 $181
Dog
Dog adoption Per Animal  $15 $97 $104
Dog Release Owner Per Animal  $50 $130 $140
Apprehension
Unaltered ‐ 1st Per Animal  $35 $268 $286
Unaltered ‐ 2nd Per Animal  $50 $268 $286
Unaltered ‐ 3rd Per Animal  $100 $268 $286
Dog Vaccine Per Animal  $25 $37 $39
Dog Spay / Neuter
Up to 30 lbs Per Animal  $75 $199 $213
31 ‐ 50 lbs Per Animal  $75 $209 $223
51 to 75 lbs Per Animal  $75 $224 $239
76 ‐ 100 lbs Per Animal  $75 $262 $280
Small‐Native‐Exotic Animals
Small animals ‐ Rabbit, Guinea Pig, Hamster Per Animal  $10 $196 $209 All Other Animals  Per Animal $10 $196 $209
Other Fees
Owner Release for Euthanasia Per Animal $75 $133 $142
Flea and Tick Treatment Per Animal New $34 $37
Microchipping Per Animal $25 $34 $37
Fee Name Unit Current Fee Full Cost
Full Cost at
107%
Small Cell Site Applications (pass‐through costs) Each Contract Cost Contract Cost Annual License Fee for Use of City Facilities Per Year $270 $372 $398 Street Tree Division
Street Tree Permits
Tree Services Each $134 $175 $188
Planting Each $81 $350 $375
Processing Fee Each $40 $42 $45
Film Permits
Film Permits Each $446 $192 $205
Locally owned / operated video production companies Each $223 $192 $103 Administration Division
Street Banner Permit Each $25 $266 $285
Prospect Park Sign Each $60 $149 $159
FCS ‐ ADMINISTRATION & TREES
FCS ‐ ANIMAL SERVICES
December 5, 2023 2 of 22
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RECONCILIATION OF USER FEE STUDY FULL COSTS AND EMPLOYEE MOU INCREASES (7%) EFFECTIVE 7/1/2023 Fee Name Unit Current Fee Full Cost
Full cost at
107%
Abandoned Property Inspections Each $85 $210 $225
Vacant, abandoned property registration Each $93 $130 $139 Rental Dwelling Permit
< 1 acre  Each $80 $85 $91
1‐3 acres Each $94 $102 $109

3.01‐5 acres Each $106 $128 $137
> 5.01 acres Each $116 $155 $165
Reinspection Each $40 $157 $168
Fee Name Unit Current Fee Full Cost
Full Cost at
107%
PARKS
Park Reservation Rates
Avice Meeker Sewall Theatre
Base Park Reservation  $121 $127 $136
Apron (full stage not available) Per Hour $20 $860 $921 Mandatory Park Attendant ‐ for any City Park Per Hour $50 $86 $92 Sylvan Park
Base Park Reservation  $121 $127 $136
Section A (Group Picnic):

Tables 1 through 8 (seats 128) Per day $30 $26 $28
Tables 9 through 17 (seats 64) Per day $30 $26 $28
Tables 17 through 25 (seats 64) Per day $30 $26 $28
Section C (Group Picnic):

Tables 1 through 7 (seats 65) Per day $30 $24 $26
Rose Garden Per day $25 $59 $63
Covered Picnic Area (Shelter Area) Per day $40 $12 $13
Gazebo Per day $40 $15 $16
Skate Park ‐ by application onl
y Per day  New $238 $254
All Other Parks
Park Reservation Per day  $94 $238 $254
Covered Picnic Area Per day  $40 $12 $13
Clean‐up deposit (refundable)
up to 50 persons Deposit $100 $100 $100
50 to 150 persons Deposit $200 $200 $200
150 or more persons Deposit $300 $300 $300
RECREATION & SENIOR SERVICES
Field / Court Rentals
Miscellaneous: Staff Call‐Out fee shall be assessed when city staff is called to a field for any of  the following reasons:
confirm field reservations, turn lighting on/off, clean garbage /debris left by users, resolve complaints and/make repairs resulting from abuse by user. Per Hour $43 $125 $134
Tennis Court:

Court Rental  Per Hour New $36 $39
Tennis Court Lighting Per Hour $2.50 $0.00 $0
Pickleball Court:

Court Rental  Per Hour New $27 $29
Recreational Organizations
Fee per Hour, per Field Per Hour Per Field $5 $30 $32
Fee per Season, Non‐Resident Fee Per Season $25 $30 $32 Fee per Hour for Field Splitting Per Hour Per Field $2.50 $0.00 $0 Non‐Recreational Organizations (should mimic the structure above) Youth ‐ Fee per Hour with NO Lights Per Hour Per Field $25 $30 $32 Youth ‐ Fee per Hour with Lights Per Hour Per Field $35 $30 $32 Adult ‐ Fee per Hour per Field Per Hour Per Field $35 $30 $32 Adult ‐ Fee per Hour for Field Splitting Per Hour Per Field $3 $30 $32 Tournament
Field Use Per Hour Per Field $50 $51 $55
Field Deposit Deposit $200 $200 $200
Field Preparation
Field Preparation Per Hour Per Field $65 $119 $127
Banner
Banner Per Season $60 $98 $105
On‐Site Storage
Storage Fee Per Month $50 $50 $54
FCS ‐ CODE ENFORCEMENT
FCS ‐ PARKS & RECREATION
December 5, 2023 3 of 22
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RECONCILIATION OF USER FEE STUDY FULL COSTS AND EMPLOYEE MOU INCREASES (7%) EFFECTIVE 7/1/2023 Fee Name Unit Current Fee Full Cost
Full Cost at
107%
Programs
Adult Services, Programs and Activities (18 and over)
Adult Open Gym
Resident Per Person Per Day $1 $9 $10
Non‐Resident Per Person Per Day $2 $9 $10
Adult Open Racquet ball
Resident Per Hour Per Person $1 $9 $10
Non‐Resident Per Hour Per Person $2 $9 $10
Adult Open Pickleball
Resident Per Hour Per Person $1 $9 $10
Non‐Resident Per Hour Per Person $2 $9 $10
Adult Classes Actual Cost Actual Cost Actual Cost
Adult Family Trips                  Actual Cost Actual Cost Actual Cost Annual Pass: I.D., Game Room, Gym Usage, Racquetball,
and Pickleball Courts, and Tennis Courts
Resident Per Person $25 $8 $8
Non‐Resident Per Person $35 $8 $8
Adult Group Homes Per Group Home $50 $8 $8
Senior Services, Programs and Activities
Bingo                                            Per Card $0.50 $4.75 $5 Bingo Tournaments
Per Person Per Person Per Tournament $20 $4 $5
Per Team Per Person Per Team $100 $22 $23
Senior Classes Actual Cost Actual Cost Actual Cost
Trips                                           Actual Cost Actual Cost Actual Cost Youth Services, Programs, and Activities
Youth Annual Pass for use at Community Center Per Pass $0 $8 $8 Annual Pass ‐ group homes: I.D., Game Room, Gym Usage,
Racquetball and Tennis Courts Per Group Home $50 $8 $8
Teen Activities                                 Per Person $3 $10 $11 Teen Trips   Per Trip Actual Cost Actual Cost
Miscellaneous
Contract Classes Per Class Actual Cost Actual Cost
Special Events Per Event Actual Cost Actual Cost
Facility Rentals
Facility / Room Rates ‐ $200 deposit required $200 $200 Miscellaneous Charges
Security / Refundable Cleaning Deposit Deposit $200 $200 $200 Attendant / Staff Supervision Fee Per Hour Per Attendant $20 $108 $116 Attendant & Room Set up Fee Per Hour Per Attendant $20 $108 $116 Refunds Each $10 $27 $29
Expedited Processing Fee Each $10 $27 $29
December 5, 2023 4 of 22
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RECONCILIATION OF USER FEE STUDY FULL COSTS AND EMPLOYEE MOU INCREASES (7%) EFFECTIVE 7/1/2023 Fee Name Unit Current Fee Full Cost
Full Cost at
107%
Redlands Community Senior Center
Kitchen Flat Fee Each $54 $32 $34
Room Rentals ‐  Hourly
Mary Sanchez Banquet Room Per Hour $27 $86 $92
Grand View Room Per Hour $27 $49 $52
Lugonia Room Per Hour $27 $143 $153
Entire Building New $491 $528
Redlands Community Center
Kitchen Flat Fee Each $54 $32 $34
Room Rentals, Hourly
Multipurpose Room Per Hour $27 $82 $88
Dance Studio Per Hour $27 $118 $126
Classroom A Per Hour $27 $54 $58
Classroom B Per Hour $27 $55 $58
Game Room Per Hour $27 $69 $73
Gymnasium ‐ by application only Per Hour $65 $316 $338
Racquetball Court Per Hour $21 $79 $85
Joslyn Senior Center (temporarily closed)
Kitchen Flat Fee Each $54 $32 $34
Room Rentals, Hourly
Auditorium Per Hour $27 $114 $122
Lounge Per Hour $27 $52 $55
Classroom Per Hour $27 $62 $66
Dance Studio Per Hour New $62 $66
Carriage House ‐ Prospect Park
Carriage House, Outside Pavillion, Grassy Area
Per Hour $200 $1,17 4 $1,262
Miscellaneous
Boutique Spaces
Without Table Per Day Per Space $10 $18 $19
With Table Per Day Per Space $20 $18 $19
Garden Plot Spaces
Smiley Gardens Per Season Per Plot $20 $27 $29
Clement Gardens Per Season Per Plot $30 $81 $87
Lugonia Gardens Per Season Per Plot $35 $49 $52
Program Attendant Fee                 Per Hour Per Employee $20 $108 $116 City Parking Lot Facilities
Parking Lot
Per Space Per Hour New $1 $1
Special Events
Special Events Application Per Application New $1,05 0 $1,124 December 5, 2023 5 of 22
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RECONCILIATION OF USER FEE STUDY FULL COSTS AND EMPLOYEE MOU INCREASES (7%) EFFECTIVE 7/1/2023 Fee Name Unit Current Fee Full Cost
Full Cost at
107%
Easement/Dedication Review Each $739 $742 $794
Conditional Use Permit Each $1,066 $1,230 $1,316
Commission Review and Approval Each $1,066 $1,230 $1,316 Building Moving Permit Each $240 $283 $303
Lot Line Adjustment Each $690 $723 $774
Certificate of Compliance Each $306 $848 $907
Street Vacation Each $1,124 $1,133 $1,213
Subordination Agreement/Lien Release Each $715 $849 $908 Public Improvement Agreement Each $1,049 $996 $1,06 6
Water Efficient Landscape Plan Each $834 $907 $970
Plan research records request Per Hour $114 $114 $122
Sign Installation
Street Name Sign Each $592 $177 $190
Stop Sign  Each $720 $177 $190
Environmental Impact Review
Environmental Impact Review Per Review $392 $934 $1,00 0 Environmental Impact Report Review Per Review $1,858 $1,868 $1,999 Tract Map
Tentative Tract Map Each $1,469 $1,89 4 $2,027
Revised Tract Map Each $1,469 $1,379 $1,475
Final Tract Map Each $2,567 $4,669 $4,99
6 Parcel Map
Tentative Parcel Map Each $1,469 $1,89 4 $2,027
Revised Parcel Map Each $1,887 $1,379 $1,475
Final Parcel Map Each $2,30
8 $4,669 $4,99 6
Building Permit
Residential Each $736 $412 $441
Commercial/Industrial Each $1,066 $541 $578
Room Addition Each $137 $126 $135
Commercial TI Each $137 $174 $186
Landscape Covenant
Landscape Covenant Each $919 $889 $951
Landscape Covenant w/ Caltrans Agreement Each $1,179 $1,143 $1,223 MUED ‐ ENGINEERING
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RECONCILIATION OF USER FEE STUDY FULL COSTS AND EMPLOYEE MOU INCREASES (7%) EFFECTIVE 7/1/2023 Fee Name Unit Current Fee Full Cost
Full Cost at
107%
Plan Check
Grading
Base Fee/ 0‐500 c.y. Base $506 $1,933 $2,06 8
Each addtl 500 cy or fraction thereof, 501‐5,000 c.y. Each $70 $70 $74 Each addtl 5,000 cy or fraction thereof, 5,001‐50,000 c.y. Each $80 $84 $89 Each addtl 10,000 cy or fraction thereof, 50,001‐100,000 c.y. Each $90 $104 $112 Each addtl 10,000 cy or fraction thereof, 100,001‐200,000 c.y. Each $10 $10 $11 >200,001 c.y. each addtl 10,000 cy or fraction thereof Each $6 $6 $6 Erosion Control
SFR  Each $582 $676 $723
Nonresidential Each $1,102 $1,22 6 $1,311
SWPPP
SFR  Each $1,076 $882 $943
Nonresidential Base $1,422 $1,009 $1,079
Nonresidential Subdivision Lot Fee  Per Lot $149 $92 $99 Nonresidential Subdivision Acre Fee  Per Acre $149 $185 $198 WQMP
Preliminary
SFR Each $1,226 $1,066 $1,141
Nonresidential Base $1,795 $1,62 0 $1,733
Nonresidential Subdivision Lot Fee  Per Lot New $92 $99 Nonresidential Subdivision Acre Fee  Per Acre $65 $185 $198 Final
SFR Each $1,13
6 $1,066 $1,141
Nonresidential Base $1,715 $1,62 0 $1,733
Nonresidential Subdivision Lot Fee  Per Lot New $92 $99 Nonresidential Subdivision Acre Fee  Per Acre $65 $185 $198 Street Construction
Base Fee Base $1,430 $1,653 $1,76 8
Per Sheet Per Sheet $571 $623 $667
Storm Drains
Base Fee Base $825 $855 $914
Per Sheet Per Sheet $330 $395 $422
Hydrology Study
Hydrology Study Per Study $1,477 $1,431 $1,531
Street Lights
Base Fee Base $664 $613 $656
Per Sheet Per Sheet $376 $395 $422
Sewer Constrcution
Base Fee Base $825 $997 $1,067
Per Sheet Per Sheet $330 $434 $464
Water Construction
Base Fee Base $825 $997 $1,067
Per Sheet Per Sheet $330 $434 $464
Traffic Signals
New Installations  Each $1,689 $1,525 $1,632
Modifications  Each $1,152 $940 $1,00 6
Street Trees
Base Fee Base $551 $697 $746
Per Sheet Per Sheet $274 $370 $396
Signs and Striping
Base Fee Base $825 $997 $1,067
Per Sheet Per Sheet $330 $434 $464
December 5, 2023 7 of 22
Redlands Regular Meeting of 12-05-23
553 of 966
RECONCILIATION OF USER FEE STUDY FULL COSTS AND EMPLOYEE MOU INCREASES (7%) EFFECTIVE 7/1/2023 Fee Name Unit Current Fee Full Cost
Full Cost at
107%
Encroachment Permit
Processing Fee Each $339 $366 $392
Driveway Approach
Base  Base $86 $58 $62
Each Each $43 $29 $31
Sidewalk
Base Base $86 $58 $62
Per sq. ft. up to 300 sq. ft. Per sq. ft. $0.44 $0.29 $0.31 Each additonal sq. ft. over 300 sq. ft. Per sq. ft. $0.11 $0.07 $0.08 Cross Gutter / Spandrel
Base Base $86 $58 $62
Per sq. ft. Per sq. ft. $0.87 $0.29 $0.31
Curb and Gutter
Base Base $86 $58 $62
Per linear foot up to 50 l.f. Per l.f. $3 $0.29 $0.31
Each additional linear foot up to 200 l.f. Per l.f. $2 $0.15 $0.16 Each additional linear foot over 200 l.f. Per l.f. $0.82 $0.04 $0.04 Curb / Berm
Base Base $86 $58 $62
Per linear foot up to 50 l.f. Per l.f. $2 $0.29 $0.31
Each additional linear foot up to 200 l.f. Per l.f. $1 $0.15 $0.16 Each additional linear foot over 200 l.f. Per l.f. $0.55 $0.04 $0.04 Crushed Aggregate Base
Base Base $86 $58 $62
Per sq. ft. Per sq. ft. $0.09 $0.29 $0.31
Asphalt Pavement
Base Base $10 $58 $62
Per sq. ft. Per sq. ft. $0.09 $0.29 $0.31
Street Light
Base Base $86 $58 $62
Each Each $43 $29 $31
Traffic Signal
New
Base Base $86 $58 $62
Each Each $2,56
8 $29 $31
Modification
Base Base $86 $29 $31
Each Each $2,011 $19 $21
Reinforced Concrete
Base Base $86 $58 $62
Per cubic yard Per c.y. $130 $29 $31
Storm Drain Pipe
Base Base $86 $58 $62
Per linear foot up to 100 l.f. Per l.f. $5 $0.58 $0.62
Each additional linear foot Per l.f. $1 $0.29 $0.31
Curb Inlet / Outlet Structures
Base Base $86 $58 $62
Each Each $43 $29 $31
Storm Drain Manhole / Junction Box
Base Base $86 $58 $62
Each Each $43 $29 $31
Curb Core
Base Base $86 $58 $62
Each Each $43 $29 $31
December 5, 2023 8 of 22
Redlands Regular Meeting of 12-05-23
554 of 966
RECONCILIATION OF USER FEE STUDY FULL COSTS AND EMPLOYEE MOU INCREASES (7%) EFFECTIVE 7/1/2023 Fee Name Unit Current Fee Full Cost
Full Cost at
107%
Sewer Main
Base Base $86 $58 $62
Per linear foot up to 50 l.f. Per l.f. $2 $0.58 $0.62
Each additional Linear Foot Per l.f. $0.27 $0.29 $0.31
Sewer Manhole
Base Base $86 $58 $62
Each Each $43 $29 $31
Sewer Cleanout
Base Base $86 $58 $62
Each Each $43 $29 $31
Sewer Lateral
Base Base $86 $116 $124
Each Each $43 $58 $62
Water Main
Potable
Base Base $86 $58 $62
Per linear foot up to 50 l.f. Per l.f. $2 $0.58 $1
Each additional Linear Foot Per l.f. $0.27 $0.29 $0.31
Non‐Potable
Base Base $86 $58 $62
Per linear foot up to 50 l.f. Per l.f. $2 $0.58 $1
Each additional Linear Foot Per l.f. $0.27 $0.29 $0
Water Service Lateral
Base Base $86 $116 $124
Each Each $43 $58 $62
Fire Hydrant Assembly
Base Base $86 $58 $62
Each Each $43 $29 $31
Water Shutdown
Base Base $86 $174 $187
Each Each $43 $116 $124
Fire Services
Base Base $86 $116 $124
Each Each $43 $58 $62
Excavation, Trench, Street Cut
Base Base $86 $58 $62
Per linear foot up to 50 l.f. Per l.f. $2 $0.58 $1
Each additional Linear Foot Per l.f. $0.27 $0.29 $0.31
Street Patch
Base Base $86 $58 $62
Per sq. ft. up to 200 sq. ft. Per sq. ft. $0.18 $0.29 $0.31 Each additional sq. t. over 200 sq. ft. Per sq. ft. $0.13 $0.15 $0.16 Grading Permit (Inspection)
0‐500 c.y. Base $583 $743 $795
Each add'l 2,000 c.y. or fraction thereof, 501‐10,000 c.y. Each $70 $48 $51 Each add'l 5,000 c.y. or fraction thereof, 10,001‐100,000 c.y.Each $84 $63 $68 Each add'l 10,000 c.y. or fraction thereof, 100,001‐200,000 cEach $10 $16 $17 >200,001 c.y. each add'l 10,000 c.y. or fraction thereof Each $7 $16 $17 December 5, 2023 9 of 22
Redlands Regular Meeting of 12-05-23
555 of 966
RECONCILIATION OF USER FEE STUDY FULL COSTS AND EMPLOYEE MOU INCREASES (7%) EFFECTIVE 7/1/2023 Fee Name Unit Current Fee Full Cost
Full Cost at
107%
Permits
Truck Route (up to 5 days) Per Permit $74 $96 $103
Permit ‐ Parklet Per Permit $296 $454 $486
Wide Load
Single Trip Per Permit $16 $16 $17
Annual Per Permit $90 $90 $96
NPDES
Program Fee
Industrial
High  Each $172 $196 $210
Medium Each $85 $146 $156
Low Each $36 $53 $57
Commercial
High  Each $172 $196 $210
Medium Each $85 $146 $156
Low Each $36 $53 $57
Surcharges
Technology Fee % of Permits 2% 4% $0
December 5, 2023 10 of 22
Redlands Regular Meeting of 12-05-23
556 of 966
RECONCILIATION OF USER FEE STUDY FULL COSTS AND EMPLOYEE MOU INCREASES (7%) EFFECTIVE 7/1/2023 Fee Name Unit Current Fee Full Cost
Full Cost at
107%
High Fire Hazard Area Landscaping Each $271 $298 $319
False Alarm $0
Residential  Each $177 $278 $297
Commercial Each $299 $382 $409
Plan Review
Commercial Per Review $404 $515 $551
Multi‐family Per Review $324 $412 $441
Other (access, grading, house moving) Per Review $243 $309 $331 Residential tract Per Review $324 $412 $441
Single family Per Review $163 $206 $221
Commercial fire pump Per Review $208 $412 $441
High‐piled storage Per Review $324 $412 $441
Consultations (hourly fee) Per Review $484 $309 $331
Fuel dispensing Per Review $163 $206 $221
Hood & duct Per Review $163 $206 $221
Medical gas Per Review $243 $309 $331
Portables Per Review $163 $206 $221
Spray booths Per Review $243 $309 $331
Other Reviews
Landscape/Vegetation  Management Per Review $163 $206 $221 Resubmittal/Revision of previously reviewed plan (after 2nd sub) Per Review $123 $155 $166 Where no permit or inspection is required, i.e. solar
(commercial/residential, TI) Per Review $123 $206 $221
Private Underground Fire Line
1‐10 appliances Per Building $163 $206 $221
11‐20 appliances Per Building $203 $258 $276
21‐30 appliances Per Building $203 $258 $276
31‐40 appliances Per Building $243 $309 $331
Each additional appliance over 40 Per Building $123 $51 $55 Aboveground and Underground Storage Tank
First tank at location Per Tank $123 $206 $221
Each tank after first at same location Per Tank $163 $51 $55 New Alarm System Plan Review
Sprinkler monitoring only Per Review $123 $309 $331
10 or less initiating devices Per Review $203 $309 $331 11‐20 initiating device Per Review $203 $360 $386
20 or more devices Per Review $268 $515 $551
Commercial Fire Alarm Modifications Plan Review
Sprinkler monitoring only Per Review $123 $206 $221
10 or less initiating devices Per Review $163 $258 $276 11‐20 initiating device Per Review $231 $309 $331
20 or more devices Per Review $311 $412 $441
New Sprinkler System Plan Review
1‐99 heads Per Review $120 $412 $441
100‐499 heads Per Review $243 $515 $551
500‐1,000 heads Per Review $292 $617 $661
1,000+ heads Per Review New $720 $770
FIRE DEPARTMENT
December 5, 2023 11 of 22
Redlands Regular Meeting of 12-05-23
557 of 966
RECONCILIATION OF USER FEE STUDY FULL COSTS AND EMPLOYEE MOU INCREASES (7%) EFFECTIVE 7/1/2023 Fee Name Unit Current Fee Full Cost
Full Cost at
107%
Fire Sprinkler System Modification Plan Review
1‐99 heads Per Modification $123 $309 $331
100‐499 heads Per Modification $163 $412 $441
500‐1,000 heads Per Modification $203 $515 $551
1,000+ heads Per Review $243 $720 $770
Smoke Control System Plan Review
Review of rational analysis Per Review $364 $463 $496
Design Testing Per Test $444 $566 $606
In‐rack Sprinklers (plan review, permit, & 2 inspections) 1‐10,000 square feet Each $191 $589 $630
10,001‐50,000 square feet Each $271 $743 $795
50,001‐100,000 square feet Each $351 $920 $984
Each additional 1‐50,000 square feet over 100,000 square feet Per 50,000 sq. ft. $431 $492 $526 State Mandated Fire Marshal Inspections
High rise Per Inspection $632 $619 $662
Facility Pre‐Inspection Per Inspection $40 $286 $306
Annual Clearance Per Inspection $80 $286 $306
Hospital ‐ I Per Inspection $912 $619 $662
Schools ‐ E Per Inspection $552 $509 $544
Preschools/Day Care Per Inspection $271 $286 $306
Commercial home‐ 24 hour care Per Inspection $298 $286 $306 Churches ‐ A Per Inspection deleted deleted ‐
Jail, lock up, detention facilities Per Inspection $258 $619 $662 Failure to Keep Scheduled Appointment for Inspection  Per Inspection $160 $160 $171 After hours inspection (OT inspection) Per Inspection $160 $160 $171 In‐home (to include care facilites)
6 or less Per Inspection $258 $286 $306
7 or more Per Inspection $311 $286 $306
Prevention Inspections
Apartment / Condo
1‐10 units Per Inspection $191 $286 $306
11‐30 units Per Inspection $204 $360 $386
31‐50 units Per Inspection $218 $435 $465
57‐75 units Per Inspection $258 $435 $465
76‐100 units Per Inspection $338 $435 $465
101 + units Per Inspection $351 $509 $544
Certificate of Occupancy
Ordinary hazard Per Certificate $218 $569 $608
High hazard Per Certificate $231 $569 $608
Hotels / Motels
1‐20 units Per Inspection $231 $360 $386
21‐40 units Per Inspection $231 $360 $386
41‐50 units Per Inspection $271 $509 $544
51+ units Per Inspection $311 $583 $624
Inspections By Group
F ‐ Fabrication, Finishing, Manufacturing Per Inspection $458 $378 $405 L ‐ Laboratory Per Inspection $338 $378 $405
S ‐ Storage Per Inspection $258 $459 $491
U ‐ Utility Per Inspection $191 $286 $306
B, M, F, and S ‐ Large Warehouse inspections Per Inspection $632 $459 $491 Miscellaneous Inspections
Ordinary Hazard Per Inspection $80 $286 $306
Commercial high hazard Per Inspection $271 $459 $491
Re‐Inspection‐Ordinary Hazard Per Inspection $80 $148 $159 All Other Inspections
Inspection
100,000 sq. ft or less Per Inspection $391 $378 $405
100,000 ‐ 500,000 sq. ft Per Inspection $472 $499 $534
500,001 sq. ft and above Per Inspection $552 $579 $619
December 5, 2023 12 of 22
Redlands Regular Meeting of 12-05-23
558 of 966
RECONCILIATION OF USER FEE STUDY FULL COSTS AND EMPLOYEE MOU INCREASES (7%) EFFECTIVE 7/1/2023 Fee Name Unit Current Fee Full Cost
Full Cost at
107%
Construction Inspections
Kitchen Hood and Duct Per Inspection $191 $310 $332
Clean Agent System Per Inspection $191 $396 $424
Battery Systems Per Inspection $231 $396 $424
Compressed Gases Per Inspection $231 $396 $424
Cryogenic fluids Per Inspection $231 $310 $332
Fire pumps and related equipment Per Inspection $311 $483 $516 Flammable and combustible liquids Per Inspection $231 $310 $332 Hazardous Materials Per Inspection $311 $310 $332
Industrial ovens Per Inspection $191 $310 $332
LP‐gas Per Inspection $191 $310 $332
Private fire hydrants Per Inspection $191 $396 $424
Spraying or dipping Per Inspection $231 $310 $332
Standpipe systems Per Inspection $191 $310 $332
Temporary membrane structures and tents Per Inspection $183 $298 $319 Gates/Barricades Per Inspection $191 $298 $319
Smoke Control/Exhaust Per Inspection $391 $483 $516
Solar ‐ Photovoltaic Per Inspection $40 $298 $319
Emergency responder radio coverage systems Per Inspection $203 $310 $332 Automatic Fire‐Extinguishing System
25 heads or less Per Inspection $191 $483 $516
26‐99 heads Per Inspection $231 $569 $608
Each additional head above 100 heads Each Addl Head $1.14 $1.72 $2 Alarm and Detection Systems / Equip
Sprinklers monitoring only Per Inspection $191 $396 $424 10 or less initiating devices Per Inspection $191 $396 $424 11‐20 initiating devices Per Inspection $231 $483 $516
20 or more devices Per Inspection $311 $569 $608
Engine Company Inspections
Ordinary hazard Per Inspection $150 $556 $595
Permits
Aerosol products Per Permit $258 $298 $319
Amusement buildings Per Permit $258 $298 $319
Bowling pin/Alley refurbish Per Permit $40 $218 $233
Carbon Dioxide System (at/over 100 lbs.) ‐ Beverage Systems Per Permit $218 $245 $262 Cellulose Nitrate Film/Storage Per Permit $218 $298 $319 Cryogenic Fluids Per Permit $258 $298 $319
Fire Hydrants & Valves Per Permit $218 $218 $233
Floor Finishing Per Permit $258 $298 $319
Fumigation or Thermal Insecticidal Fogging Per Permit $191 $298 $319 HPM Facilities Per Permit $231 $298 $319
Hood and Duct Permit Per Permit $271 $258 $276
Hot‐work operations Per Permit $231 $258 $276
Industrial Ovens Per Permit $231 $258 $276
Liquid or gas fueled vehicles or equipment in assembly
buildings Per Permit $231 $258 $276
Miscellaneous Combustible Storage (over 2500 cubic feet) Per Permit $271 $298 $319 Open Burning (bonfire, rubbish, BBQ, recreational or
ceremonial Fire,etc.) Per Permit $231 $258 $276
Organic Coatings Per Permit $231 $258 $276
Private Hydrant Removal Per Permit $204 $218 $233
Proxylin Plastics Per Permit $218 $258 $276
Rocket launching (model rockets) Per Permit $244 $298 $319 December 5, 2023 13 of 22
Redlands Regular Meeting of 12-05-23
559 of 966
RECONCILIATION OF USER FEE STUDY FULL COSTS AND EMPLOYEE MOU INCREASES (7%) EFFECTIVE 7/1/2023 Fee Name Unit Current Fee Full Cost
Full Cost at
107%
Special Activities (Production Facilities, Live Audience, Tradeshows, Exhibits, Special Events) ‐ seasonal events:
haunted houses/mazes, pumpkin patches, christmas tree
lots, etc.) Per Permit $258 $298 $319
Spraying/Dipping Per Permit $218 $245 $263
Tire storage/recapping/rebuilding Per Permit $218 $245 $263 Waste handling Per Permit $218 $245 $263
Wood Products (over 200 cubic feet) Per Permit $218 $258 $276 Compressed gas/LPG permit Per Permit $271 $258 $276
Covered mall permit Per Permit $552 $1,019 $1,091
Dry cleaning permit Per Permit $311 $338 $362
Combustible Fiber Storage or  Dust Producing Per Permit $258 $298 $319 Explosives permit Per Permit $258 $298 $319
Fruit ripening permit Per Permit $218 $298 $319
Flammable/combustible liquid permit Per Permit $231 $378 $405 Hazardous / toxic / corrosive permit Per Permit $231 $378 $405 High piled combustible permit Per Permit $512 $539 $576 Junk yard permit Per Permit $271 $298 $319
Lumber yard permit Per Permit $218 $298 $319
Medical gas system permit Per Permit $218 $245 $263
Pesticides permit Per Permit $271 $298 $319
Pipeline ‐ excavation / operation permit Per Permit $271 $298 $319 Poison gas permit Per Permit $271 $298 $319
Radioactive material permit Per Permit $271 $298 $319
Refrigeration equipt permit Per Permit $351 $378 $405
Repair garage permit Per Permit $231 $258 $276
Spray booth permit Per Permit $271 $298 $319
Tanks permit Per Permit $231 $258 $276
Welding / cutting permit Per Permit $231 $258 $276
Carnival / fair permit Per Permit $231 $258 $276
Open flame permit Per Permit $231 $258 $276
Parade float permit Per Permit $271 $298 $319
Tents/Canopy Per Permit $231 $258 $276
Pryotechnics Special Effects ‐ Fireworks Permi
t
Small show Per Permit $321 $459 $491
Large show Per Permit $1,218 $619 $662
Standby (Engine Crew) Per Permit New $1,253 $1,341
Aircraft
Repair hangar permit Per Permit $271 $298 $319
Refueling vehicle permit Per Permit $271 $298 $319
Assembly
50‐299 persons Per Permit $271 $298 $319
300‐500 persons Per Permit $271 $338 $362
501‐999 persons w/ stage Per Permit $311 $378 $405
1000+ persons w/ stage Per Permit $351 $459 $491
Weed Abatement
Landscape / Vegetation Management Admin  Each $416 $276 $296 Landscape/Vegetation Management Inspection Each $258 $160 $171 Landscape / Vegetation Management Re‐inspection Each $190 $120 $129 Hydrant / Hydro Flow Test
Install
1 tank Per Install $218 $258 $276
2 tanks Per Install $231 $298 $319
3 tanks Per Install $271 $338 $362
Removal
1 tank Per Removal $218 $258 $276
2 tanks Per Removal $231 $298 $319
3 tanks Per Removal $271 $338 $362
Flow Test Fire Flow Per Test $231 $298 $319
Miscellaneous Inspection/Permit Per Hour $351 $298 $319 Fire Miscellaneous Fees
Admin fee ‐ Cost Recovery  Each $249 $319 $341
December 5, 2023 14 of 22
Redlands Regular Meeting of 12-05-23
560 of 966
RECONCILIATION OF USER FEE STUDY FULL COSTS AND EMPLOYEE MOU INCREASES (7%) EFFECTIVE 7/1/2023 Fee Name Unit Current Fee Full Cost
Full Cost at
107%
Concept Plan
Concept plan Each $10,405 $18,65 0 $19,956
Concept plan amendment Each $4,235 $10,553 $11,291
Specific Plan
Specific plan Each $9,725 $19,74 7 $21,129
Specific plan amendment Each $4,427 $11,19 7 $11,981
Conditional Use Permit
New construction Each $6,712 $12,643 $13,52 8
No new construction Each $2,234 $2,088 $2,234
No new construction w/ alcohol license Each New $3,97 6 $4,254 Planned Residential Development Each New $4,123 $4,412
Time extension Each $369 $2,96 0 $3,167
Daycare home (13 + clients) Each $2,425 $1,719 $1,839
Revised Conditional Use Permit
Construction Each $3,152 $6,97 8 $7,466
No Construction Each $1,590 $2,755 $2,94 8
Variance
Minor Fence Exception Permit Each $632 $2,11 6 $2,264
SFR Each $2,775 $3,283 $3,513
Commercial / Multi‐family Each $3,098 $4,419 $4,72 8
Parking modification Each $2,277 $2,235 $2,391
Minor commission review Each $1,982 $2,749 $2,941
Building Moving
Main Structure Each $1,845 $1,919 $2,053
Garage / Secondary structure Each $1,749 $1,87 0 $2,001 Commission Review and Approval
Major >1 acre Each $7,564 $10,428 $11,158
Minor 1 acre or less Each $5,779 $7,96 6 $8,524
Time extension Each $304 $2,597 $2,779
Revised
Major Each $6,051 $7,26 6 $7,775
Minor Each $5,217 $5,483 $5,867
Maps, Subdivision, & Lot Line Adjustments
Parcel Map
Parcel map Each $5,045 $9,977 $10,67 6
Revised parcel map Each $3,979 $6,47 8 $6,931
Administrative parcel map (SB 9) Each New $2,872 $3,07 4 Tentative tract map
Tentative tract map Each $12,493 $14,242 $15,23 8
Revised tentative tract map Each $8,335 $7,52 4 $8,051
Reversion to acreage/merger Each $2,81 4 $3,549 $3,797
Subdivision time extension Each $395 $4,89 4 $5,237
Lot line adjustment Each $706 $2,053 $2,19 6
Certificate of compliance Each $750 $1,43 8 $1,539
Environmental
Environmental Impact Report (by consultant) Per Report
Contract + 10%
admin. fee
Contract + 10%
admin. fee
Legal Noticing Publication (CEQA Notice) Per Hearing New $500 $535 Environmental project assessment Each $808 $2,112 $2,26 0 Mitigation Monitoring Plan Review & Implementation Actual Cost Actual Cost Actual Cost Negative Declaration:

By Staff Each $5,70 0 $9,096 $9,733
By Consultant Actual Cost
Contract + 10%
admin. fee
Contract + 10%
admin. fee
DSD ‐ PLANNING
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RECONCILIATION OF USER FEE STUDY FULL COSTS AND EMPLOYEE MOU INCREASES (7%) EFFECTIVE 7/1/2023 Fee Name Unit Current Fee Full Cost
Full Cost at
107%
Residential Development Allocation (RDA)
Residential Development Allocation (RDA) Each $3,857 $5,231 $5,59 8 Alteration of approved project Each $609 $2,03 6 $2,178 Transfer of development allocation Each $595 $2,03 6 $2,178 Zone Change
Commission determination Each $2,345 $7,012 $7,503
Ordinance text amendment Each $2,952 $12,77 8 $13,673
Zone Change  Each $3,797 $12,72 4 $13,615
Signs, Flags, Banners, & Searchlights
Sign Review
One sign review  Each $681 $770 $824
Sign review by staff Each $139 $193 $206
Sign Program
Sign program Each $1,542 $2,351 $2,51 6
Sign program amendment Each $830 $1,487 $1,591
Conditional Use Permit ‐ signs >120 SF Each $2,667 $2,817 $3,01 4 Flag test Each $1,479 $1,42 4 $1,524
Annual banner permit Each $134 $154 $165
Additional banner display  Each $68 $67 $72
Searchlights Each $134 $135 $144
Demolition > 50 yr. old building
Single Family Zones Each $646 $1,91 0 $2,044
Multi‐Family, Commercial & Industrial Each $683 $2,29 4 $2,455 Accessory Building Each $564 $1,68 0 $1,798
Historic Designated
SFR Each $957 $2,721 $2,911
Multi‐Family, Commercial & Industrial Each $957 $3,48 8 $3,732 Accessory Building Each $667 $2,375 $2,541
Demolition Permit < 50 yr. old building
Single Family Zones Each $387 $1,10 8 $1,186
Multi‐Family, Commercial & Industrial Each $402 $1,492 $1,59 6 Accessory Building Each $430 $993 $1,062
Annexation
Annexation Each $7,070 $9,998 $10,698
Service plan for annexation Each $1,371 $3,141 $3,361
Pre annexation agreement Each $2,565 $1,66 8 $1,785
Zoning Verification Letter
Basic Each $384 $506 $541
Research Each $682 $736 $787
Preliminary Review
One acre or less Each $332 $982 $1,051
Over one acre Each $430 $1,73 4 $1,855
Certificate of Appropriateness
Minor Certificate of Appropriateness Each $356 $504 $539 Certificate of Appropriateness Each $615 $950 $1,01 6
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RECONCILIATION OF USER FEE STUDY FULL COSTS AND EMPLOYEE MOU INCREASES (7%) EFFECTIVE 7/1/2023 Fee Name Unit Current Fee Full Cost
Full Cost at
107%
Misc. Permits and Fees
Mills Act Contract Application Each $480 $1,08 4 $1,160 Administrative Use Permit Each $795 $2,291 $2,451
Zoning Clearance Form Each $46 $171 $183
Agriculture preserve removal Each $2,524 $8,307 $8,889
General plan amendment Each $6,06 8 $13,289 $14,22 0
Legal Noticing (Public Hearing) Per Hearing New $500 $535 Street vacation Each $2,602 $3,13 8 $3,358
Appeal ‐ Various Fees Paid Each $2,254 $3,252 $3,479
Addendum to planning commission Each $1,18 8 $2,341 $2,505 Continued item by applicant Each $370 $1,03 0 $1,103
Temporary occupancy Each $200 $645 $690
News rack impound fee Each $376 $750 $802
Development agreement Each $6,10
8 $15,141 $16,20 0
Williamson Act contract removal Each $2,800 $5,230 $5,596 Socio Economic Study Each $3,265 $4,62 6 $4,950
Home occupation permit ‐ review Each $50 $137 $146
Special / Temporary Events Each $175 $1,11 0 $1,188
Temporary Holiday Sales Each $37 $1,11 0 $1,188
Preliminary Housing Application (SB 330) Each New $1,407 $1,505 Mine & Reclamation Plan Review Each Actual Cost Actual Cost Mitigation Monitoring Plan Review & Implementation Each Actual Cost Actual Cost Measure U Exemption Each New $3,64 8 $3,903
Technology Fee % of Permits 2% 4% $0
Tribal Government Notification (AB52 and / or SB18) Each New $551 $590 December 5, 2023 17 of 22
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RECONCILIATION OF USER FEE STUDY FULL COSTS AND EMPLOYEE MOU INCREASES (7%) EFFECTIVE 7/1/2023 Fee Name Unit Current Fee Full Cost
Full Cost at
107%
Miscellaneous Items Permit Fees
Standard Hourly Rate Per Hour $127.70 $137 $147
Balcony addition Each $510.8 0 $548 $586
Change of Occupancy Each $574.65 $616 $659
Compliance Inspections/Reinspections Each $510.8
0 $546 $584
Lighting Pole Each $255.4 0 $273 $292
Service Required in Excess of Standard Per Hour $127.7 0 $137 $146 Re‐inspection Per Hour $127.7 0 $137 $146
Plan Re‐Check Per Hour $127.7 0 $137 $147
Research Per Hour $127.7 0 $137 $147
Residential Building Reports Each Report $63.85 $69 $74 Landscaping  Each $638.5
0 $685 $733
Skylight (any size) Each $255.4 0 $274 $293
Spa or Hot Tub (in‐ground private) Each $319.25 $342 $366 Antenna
Equipment Container, any size Each $383.1
0 $411 $440
Cellular/Mobile Phone, free‐standing Each $446.95 $617 $660 Cellular/Mobile Phone, co‐location Each $383.1 0 $549 $587 New Cellular/Mobile Phone, free‐standing Each New $1,783 $1,907 New Cellular/Mobile Phone, co‐location Each New $1,302 $1,393 Carport
Minor (< or = 200 sq ft.) Each $319.25 $342 $366
Major (> 200 sq ft.) Each $446.95 $479 $513
Close Existing Opening
s
Interior wall Each $255.40 $274 $293
Exterior wall Each $383.1 0 $339 $363
Deck (wood)
Up to 200 sq ft. Each $319.25 $342 $366
Each additional 100 sq ft.

Each Add'l 100 sq. ft. $255.40 $274 $293
With Calcs
Up to 200 sq ft. Each $383.10 $411 $439
Over 200 sq ft. Each $446.95 $479 $512
Demolition
Single Family Dwelling Each $255.4
0 $410 $439
Multi Family/ Commercial Each $383.1 0 $410 $439
New Door
Residential Each $319.25 $342 $366
Fence or Freestanding Wall
Non‐Masonary
Any Size Each $319.25 $342 $366
Masonry
6 ‐ 8 feet high, pre‐engineered Each $383.10 $411 $439
Each additional 100 linear feet Each Add'l 100 l.f. $63.85 $205 $220 Special Design
6 ‐ 10 feet high Each $574.65 $616 $659
Each additional 100 linear feet Each Add'l 100 l.f. $191.55 $205 $220 Over 10 feet high Each $574.65 $616 $659
Each additional 100 linear feet Each Add'l 100 l.f. $191.55 $205 $220 Fireplace
Pre‐Fabricated / Metal Each $255.4
0 $274 $293
Flag pole (over 30 feet in height) Each $255.4 0 $274 $293 Grading (Cut and Fill)
0 ‐ 100 C
Y Each $191.55 $206 $221
101 ‐ 1,000 CY Each $255.40 $275 $294
1,000 ‐ 10,000 CY Each $383.10 $412 $441
10,001 ‐ 100,000 CY Each $446.95 $481 $515
100,001 ‐ 200,000 CY Each $638.50 $687 $735
Each Additional 10,000 CY or portion thereof Each Add'l 10,000 c.y.  $76.62 $82 $88 DSD ‐ BUILDING & SAFETY (FLAT FEES)
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RECONCILIATION OF USER FEE STUDY FULL COSTS AND EMPLOYEE MOU INCREASES (7%) EFFECTIVE 7/1/2023 Fee Name Unit Current Fee Full Cost
Full Cost at
107%
Partition ‐ Commercial
Interior (up to 30 l.f.) Each $255.40 $274 $293
Additional partition Per 30 l.f. $127.7 0 $137 $146
Patio Cover, Awning, Canopy, Trellis and Arbors
Wood Frame
City Standard Each $255.40 $273 $292
With calcs Each $319.25 $342 $366
Other frame Each $319.25 $342 $366
Additional Patio Each $127.7
0 $137 $146
Enclosure Each $319.25 $342 $366
Solar Energy System
s
Residential
0 ‐10 kW Each kW $446.95 $479 $513
Each Additional kW > 10 kW Each kW $12.77 $14 $15
Non‐Residential
0‐50 kW Each kW $1,000.00 $1,094 $1,170
51‐250 kW Each kW $7.00 $9 $10
Each Additional kW >250kW Each kW $5.00 $6 $6
Stucco Applications
Stucco Applications Each $191.55 $205 $220
Additional Stucco Application Each Add'l 400 sq. ft. $127.7 0 $137 $146
Repairs For Fire, Water, Decay & Pests
<$10,00
0 Each $766.20 $821 $879
$10,000 ‐ 25,000 Each $766.20 $821 $879
$25,001 ‐ 100,000 Each $1,021.60 $1,095 $1,172
> $100,000 Each $1,149.30 $1,232 $1,31 8
Retaining Wall (concrete or masonry)
First 50 linear feet Each $383.1
0 $411 $439
Additional retaining wall Each Add'l 50 l.f. $63.85 $68 $73 Special Design
3 ‐ 10 feet high (up to 50 linear feet) Each $446.95 $479 $512 Additional retaining wall Each Add'l 50 l.f. $63.85 $68 $73 Over 10 feet high (up to 50 linear feet) Each $702.35 $753 $806 Additional retaining wall Each Add'l 50 l.f. $63.85 $68 $73 Remodel ‐ Residential
500 square foot Single Story Each $638.5
0 $685 $733
501 ‐ 1,000 sq. ft. Each $702.35 $1,027 $1,099
Additional remodel Each Add'l 500 sq. ft. $255.4
0 $274 $293
Re‐roof
Single Family Dwelling / Duplex
Any Size Per Re‐roof $383.10 $411 $439
Re‐roof Multi‐Family/Comm./Ind.

Minor Repair < 500 sq. ft. Per Re‐roof $191.55 $205 $220 501 ‐ 3,000 sq. ft. Per Re‐roof $319.25 $342 $366
3,001 ‐ 10,000 sq. ft. Per Re‐roof $446.95 $478 $512
> 10,001 sq. ft. Each Add'l1,000 sq ft $63.85 $68 $73
Roof Structure Replacement
Roof Structure Replacement Per Replacement $638.50 $684 $732 Additional roof structure replacement Per Replacement $127.7 0 $137 $146 Residential Additions (one  story)
Up to 500 sq. ft. Each $574.65 $685 $733
501 ‐ 1,000 sq. ft. Each $766.2
0 $1,027 $1,099
> 1,000 sq.ft. Each Add'l 500 sq. ft. $95.78 $274 $293
Sidin
g
Stone and Brick Veneer (interior or exterior) Each $255.40 $274 $293 Additional siding Each Add'l 400 sq. ft. $95.78 $102 $110 Signs
Monument Each $510.8
0 $547 $585
Wall‐mounted Fixture Each $255.4 0 $274 $293
Free‐standing Each $319.25 $342 $366
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RECONCILIATION OF USER FEE STUDY FULL COSTS AND EMPLOYEE MOU INCREASES (7%) EFFECTIVE 7/1/2023 Fee Name Unit Current Fee Full Cost
Full Cost at
107%
Storage Racks
Any Height (up to 100 linear feet) Each $383.10 $411 $439 Each additional 100 linear feet Each Add'l 100 l.f. $31.93 $34 $37 Swimming Pool / Spa
Private
< 800 sq. ft. Each $638.50 $684 $732
> 800 sq. ft. Each $766.2 0 $749 $801
Heater Each $95.78 $102 $110
Temporary Utility Connection or Occupancy Each $127.7
0 $137 $146
Window or Sliding Glass Door
Residential Replacement
Quantity 1‐4 Each $191.55 $205 $220
Quantity 5 or more Each Add'l $31.93 $34 $37
New Window (non structural) Each $255.40 $274 $293
Off‐hours inspection (min 3 hours)
First Hour Per Hour $383.10 $410 $438
Each Additional Hour Each Add'l Hour $191.55 $205 $219
Strong‐Motion Instrumentation and Seismic Hazards Mapping Fe e
Group R Occupancies: one to three stories excluding
hotels/motels Valuation
Valuation X
$0.0001
Valuation X
$0.0001
All other buildings Valuation
Valuation X
$0.00021
Valuation X
$0.00021
California Health & Safety Code Section 18931.6
Building permit fee Valuation
Valuation X
$0.00004
Valuation X
$0.00004
General Plan Maintenance
General Plan Maintenance Fee
Per sq.ft. of new
construction or additions
> 50% of existing floor
area
$0.10 $0.15 $0.16
Technology Fee Surcharge
Technology Fee Surcharge % of Permit 2% ‐ ‐
Mechanical, Electrical & Plumbing Permit Fees
Administrative and Misc. Fees
Permit Issuance Per Permit $63.85 $69 $74
Mechanical Permit Fees
Stand Alone Mechanical Plan Check (hourly rate) Per Hour $127.7 0 $137 $147
Unit Fees
A/C, Residential Each $191.55 $206 $220
Heater (Wall) Each $191.55 $206 $220
Appliance Vent / Chimney (only) Each $191.55 $206 $220
Boiler Each $191.55 $206 $220
Chiller Each $510.8
0 $548 $586
Evaporative Cooler Each $191.55 $206 $220
Moisture Exhaust Duct (Clothes Dryer) Each $191.55 $206 $220 Vent Fan, Single Duct Each $191.55 $206 $220
Vent System Each $383.1
0 $411 $439
Exhaust Hood and Duct (Residential) Each $383.1 0 $411 $439 Non‐Residential Incinerator Each $255.4 0 $274 $293
Appliance or piece of equipment not classed in other
appliance categories, or for which no other fee is listed Each $191.55 $206 $220 Other Fees
Installation or relocation of any duct system Each $191.55 $206 $220 For Each Process Piping System of 1 to 2 Outlets Each $127.7 0 $137 $147
For each additional process piping outlet Each Add'l Piping Outlet $63.85 $69 $73 Other Mechanical Inspections Per Hour $127.7 0 $137 $146 Plumbing / Gas Permit Fees
Permit Issuance Per Permit $63.85 $69 $74
Stand Alone Plumbing Plan Check Per Hour $127.7
0 $137 $147
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RECONCILIATION OF USER FEE STUDY FULL COSTS AND EMPLOYEE MOU INCREASES (7%) EFFECTIVE 7/1/2023 Fee Name Unit Current Fee Full Cost
Full Cost at
107%
Unit Fees
Plumbing fixture or trap or set of fixtures on one trap, including water, drainage piping, and backflow protection Each $191.55 $206 $220 Building or trailer park sewer Each $191.55 $206 $220
Rainwater system inside building Per Drain $191.55 $206 $220 Private sewage disposal system Each $191.55 $206 $220
Water Heater Each $191.55 $206 $220
Industrial waste pretreatment interceptor, including its trap and vent, excepting kitchen‐type grease interceptors
functioning as fixture traps Each $574.65 $616 $659
Underground utilities (sewer, storm, water) Exception:

Single Family Dwellings Each $191.55 $206 $220
Other Fees
Install/Alter/Repair water piping and/or water treating equipment Each $191.55 $205 $220
For repair or alteration of drainage or vent piping Each Fixture $191.55 $205 $220 For each lawn sprinkler system on any one meter, including backflow protection devices therefor Each $191.55 $206 $220 Backflow Protective Devices
Atmospheric‐type vacuum breakers Each $191.55 $206 $220 1 to 5 Each $63.85 $68 $73
over 5 (each) Each $38.31 $41 $44
Devices other than atmospheric‐type vacuum breakers Each $191.55 $206 $220 Gas Piping System
1 ‐ 4 outlets Each $191.55 $206 $220
5 or more outlets Each $191.55 $206 $220
Other Plumbing and Gas Inspections Per Hour $127.70 $137 $146 Electrical Permit Fees
Permit Issuance Per Permit $63.85 $69 $74
Stand Alone Electrical Plan Check Each $127.7
0 $137 $147
Swimming pools, therapeutic whirlpools, spas and
alterations to existing swimming
pools. Use unit fee schedule  for itemized work. Each $191.55 $206 $220 Temporary power; Temporary power to a permanent
location; Temporary service power pole or pedestal including all pole or pedestal‐mounted receptacle outlets and
appurtenances Each $191.55 $206 $220
For a temporary
distribution system and temporary lighting
and receptacle outlets for construction  sites, decorative light, Christmas tree lots, firework stands, etc. Each $191.55 $206 $220 December 5, 2023 21 of 22
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RECONCILIATION OF USER FEE STUDY FULL COSTS AND EMPLOYEE MOU INCREASES (7%) EFFECTIVE 7/1/2023 Fee Name Unit Current Fee Full Cost
Full Cost at
107%
Unit Fees
Receptable, Switch, and Light Outlets
First 20 Each $191.55 $206 $220
Each Additional 20 Outlets Each Add'l 20 Outlets $63.85 $69 $73 Lighting Fixtures
First 20 Each $191.55 $206 $220
Each Additional Outlet Each Add'l Outlet $63.85 $69 $73 For pole or platform‐mounted lighting fixtures Each $63.85 $69 $73 For theatrical‐type lighting fixtures or assemblies Each $127.70 $137 $147 Residential Appliances
Appliances or receptacle outlets Each $191.55 $206 $220 Non‐Residential Appliances
Appliances Each $191.55 $206 $220
Power  Apparatus
Up to and including 1 Each $191.55 $206 $220
Over 1 and not over 10 Each $191.55 $206 $220
Over 10 and not over 50 Each $255.40 $274 $293
Over 50 and not over 100 Each $383.1 0 $411 $440
Over 100 Each $446.95 $479 $513
Panelboards
Installation or relocation of panelboard Each $191.55 $206 $220 Busways
For trolley and plug‐in‐type busways
Each 100 feet or fraction
thereof $191.55 $206 $220
Signs, Outline Lighting, and Marquees
One branch circuit Each $191.55 $206 $220
Electrical Services
600 volts or less; up to 1,000 amperes in rating Each $191.55 $206 $220 Over 600 volts or over 1,000 amperes in rating Each $510.80 $548 $586 Other Fees
For electrical apparatus, conduits and conductors for which a permit is required but for which no fee is herein set forth Each $191.55 $206 $220 Other Electrical Inspections Per Hour $127.7 0 $137 $146 December 5, 2023 22 of 22
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1650 S. Amphlett Blvd, Suite 213
San Mateo, CA 94402
650.858.0507

FULL COST

ALLOCATION PLAN
FY 22-23 Budget Expenditures

CITY OF REDLANDS, CA
November 2022
matrix
consulting group
Redlands Regular Meeting of 12-05-23
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Page Number

1. EXECUTIVE SUMMARY 1

2. READING THE PLAN 4

3. ORGANIZATIONAL CHART 7

4. SUMMARY OF RESULTING OVERHEAD ALLOCATIONS 9

5. SUMMARY OF FUNCTIONS AND ALLOCATION BASES 26

6. CENTRAL SERVICES DEPARTMENTS (PROVIDERS) 28

7. GRANTEE DEPARTMENTS (RECEIVERS) 30
8 COST ALLOCATION PLAN 33

8.1 -- Building and Equipment Use 34
COSTS TO BE ALLOCATED 36
DEPARTMENTAL EXPENSE DETAIL 37
ALLOCATION DETAIL 38
Building Use 38
Equipment Use 40
ALLOCATION SUMMARY 41

8.2 101-11- 110 - City Clerk 43
COSTS TO BE ALLOCATED 45
DEPARTMENTAL EXPENSE DETAIL 46
ALLOCATION DETAIL 47
Council & Records Support 47
ALLOCATION SUMMARY 49

TABLE OF CONTENTS
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Page Number

8.3 101-12- 120 - City Manager 51
COSTS TO BE ALLOCATED 53
DEPARTMENTAL EXPENSE DETAIL 54
ALLOCATION DETAIL 55
Internal City Support 55
Agenda Support 57
ALLOCATION SUMMARY 59

8.4 101-12- 121 - Communications & Comm. Relations 62
COSTS TO BE ALLOCATED 64
DEPARTMENTAL EXPENSE DETAIL 65
ALLOCATION DETAIL 66
Departmental Support 66
Redlands TV (RTV) 68
ALLOCATION SUMMARY 69

8.5 101-12- 123 - Purchasing 71
COSTS TO BE ALLOCATED 73
DEPARTMENTAL EXPENSE DETAIL 74
ALLOCATION DETAIL 75
Purchasing Training 75
Purchasing Support 77
Warehouse 79
Surplus 80
ALLOCATION SUMMARY 81

8.6 101-12- 125 - Human Resources 84
COSTS TO BE ALLOCATED 86
DEPARTMENTAL EXPENSE DETAIL 87
ALLOCATION DETAIL 88
Employee Relations 88
ALLOCATION SUMMARY 90
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Page Number

8.7 101-15- 150 - City Attorney 92
COSTS TO BE ALLOCATED 94
DEPARTMENTAL EXPENSE DETAIL 95
ALLOCATION DETAIL 96
Legal Counsel 96
Agenda Support 98
ALLOCATION SUMMARY 100

8.8 101-30- 301 - Building Maintenance Division 102
COSTS TO BE ALLOCATED 104
DEPARTMENTAL EXPENSE DETAIL 105
ALLOCATION DETAIL 106
Building Maintenance 106
ALLOCATION SUMMARY 108

8.9 101-50- 501 - Finance 110
COSTS TO BE ALLOCATED 112
DEPARTMENTAL EXPENSE DETAIL 113
ALLOCATION DETAIL 114
General Accounting 114
Payroll 117
Budget 119
Accounts Payable 121
Grants Accounting 123
ALLOCATION SUMMARY 124

8.10 101-50- 502 - Revenue 128
COSTS TO BE ALLOCATED 130
DEPARTMENTAL EXPENSE DETAIL 131
ALLOCATION DETAIL 132
Revenue Support 132
Investments 135
ALLOCATION SUMMARY 138
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1. Executive Summary
The Matrix Consulting Group has prepared this Full Cost Allocation Plan (CAP) for the City of Redlands, CA. The following report presents a summary of the comprehensive analysis undertaken to identify the appropriate distribution of Citywide administrative and support costs to all City operating Departments and programs. 1 Methodology
The primary objective of a Full Cost Allocation Plan is to spread costs from central support Departments, generally called “Central Service Departments” to those Departments, Departments, cost centers, and/or funds that receive services in support of conducting their operations. In doing so, an organization can both better understand its full cost of providing specific services to the community, and also generate organizational awareness regarding indirect (overhead) costs associated with operations. This plan was compiled in accordance with Generally Accepted Accounting Principles, and is also based on many of the methods of indirect cost allocation defined by the federal Department of Management and Budget’s (OMB) Title 2 CFR 200. These principles can be summarized in the following points:
• Necessary and reasonable: costs included for allocation should be necessary to the purpose of a Department and the services it
provides. Expenditures should be in alignment with reasonable costs associated with services, not arbitrarily or intentionally inflated.
• Determined by allocation “bases” that relate to benefit received: allocation metrics used to allocate costs should have a nexus to the service being provided, and generally reflect associated service levels.

In addition,
OMB guidelines outline a method for allocating indirect costs called the double-step down allocation method, which utilizes two “steps” or “passes” to fully allocate costs. The double-step down procedure is reflected in this plan, and ensures that the benefit of services between Central Service support Departments are recognized first, before final allocations to receivers of services are made. For example:
• First Step: Central Service Department expenditures are allocated to other Central Service Departments such as Human Resources, Information Technology, etc., as well as to Receiving Departments.

FY23. FULL COST ALLOCATION PLAN
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• Second Step: Distributes Central Service Department expenses and first step allocations to Receiving Departments only.

It should be noted that there are two types of cost allocation plans: Full Cost and OMB Compliant . A Full Cost Allocation Plan is generally concerned with determining indirect costs associated with non-general fund sources, as well as funds and Department s that charge fees for service. For example, a Full Cost Allocation P lan could be used to justify transfers from non-general fund sources, or included in a cost of service study to account for indirect overhead. The second form of Cost Allocation Plan is known as an OMB Compliant Plan. An OMB Compliant Plan is generally concerned with the use of the resulting cost allocations to develop, submit, and secure approval for claims. For example, OMB Compliant allocations could be used to reimburse indirect costs associated with the administration of State and/or Federal grants. An OMB Compliant Plan is far more sensitive in terms of recovering administrative costs within the framework of the specific federal requirements outlined by OMB. This plan is a Full Cost Allocation Plan.
2 Project Steps
The project team, along with City staff, went through the following steps in order to develop this CAP:
• Meet with the City of Redlands‘ administrative staff to customize the structure of the plan • Identify / classify Central Service support Departments • Determine the major services or “functions” provided by each Central Service support Department • Establish the optimal allocation basis for each function • Identify the source, and collect allocation basis data and statistics • Populate the analytical model, and calculate results
• Employ quality control processes for accurate results • Review results with the City
FY23. FULL COST ALLOCATION PLAN
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• Revise and finalize
• Discuss implementation strategies
• Document and communicate results
The results of this effort are detailed in the following report. 3 Summary
In summary, key project details for the cost plan are as follows:
• Cost figures are based on fiscal year 2022 / 2023 budgeted expenditures • The allocation methodology is Full Cost, not OMB Title 2 CFR 200 Compliant • The results presented in this plan were derived using a double “step-down” allocation process The following report provides a well-documented and defensible basis for the City’s indirect overhead costs, including the full detail regarding how cost centers were derived, the allocation bases used to allocate associated costs, and a summary schedule t hat illustrates the total indirect costs associated with Receiving Departments and funds.

FY23. FULL COST ALLOCATION PLAN
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CITY OF REDLANDS, CA
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Redlands Regular Meeting of 12-05-23
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2. Reading the Plan
The final documentation of a CAP can be hundreds of pages in length. The following provides a guide for navigating and reviewing the plan:
• Table of Contents: All summary and detail allocation schedules can be referenced here, and appear in the same order as shown.
• Summary of Overhead Allocations: Lists Central Service Departments on one axis, and Receiving Departments on the other.

Shows how much was allocated from each Central Service Department to each Receiving Department. Summarized with unallocated and direct billed entries and produces a grand total for each axis. • Summary of Functions and Allocation Bases: Recaps the source and basis for each function of each Central Service Department. For example, if the PR function of the Purchasing Department allocated by purchase requests, then the basis for the allocation of that function shown on this schedule would be number and value of purchase requests, and the source would potentially be requests data.
• Central Service Departments: Lists all Central Service Departments, including their fund, Department, and or Department number, along with expenditure totals per Department, as well as a subtotal of disallowed costs, and a total of all expenditures being allocated through the plan.
• Grantee Departments: Lists all Receiving Departments, including their fund, Department, and or Department number. • Detail Reports: There is one set of reports for each Central Service Department in the plan. The reports show an aggregate picture of the Department’s expenses, a function-by-function breCAdown of the expenses, each function’s allocation, and an allocation summary. Each set of Detail Reports contains:
– Narrative: This is a summary of the Central Service Department including a brief description of the activities performed, the major functions and services provided, and how costs associated with each function are allocated to Receiving Departments, or those Departments and programs within the City that benefit from services.

FY23. FULL COST ALLOCATION PLAN
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– Costs to Be Allocated: This is a summary of the costs being allocated for the identified Central Service Department .

This worksheet shows the total expenditures for the Central Service Department, along with the incoming allocations from all other Central Service Departments.
– Departmental Expense Detail: This worksheet details the Central Service’s direct expenditures, provides a recap of the incoming expenses, and arrives at a total this Department encumbers on each pass of allocations. This worksheet also adds in incoming allocations and breaks total costs down by function. It also demonstrates how the G&A (General and Administrative) column is reallocated and subtotals for each pass of allocations. Here, unallocated functions are dropped from the Plan’s calculations.
– Allocation Detail: For each allocable function, this report shows the Receiving Departments its costs are allocated to, and shows the amount of allocations per pass.
– Allocation Summary: This worksheet shows the total costs being allocated to Receiving Departments by function.

The Summary of Resulting Overhead Allocations and the Summary of Functions and Allocation Bases are the optimal documents for beginning review of the Cost Allocation Plan. The Summary of Resulting Overhead Allocations provides a summary of results and “bottom-line” picture of the analysis. The reviewer may then refer to the Detail Reports for more information on how allocations are derived and shown on the Summary of Overhead Allocations. The Summary of Functions and Allocation Bases provides a matrix detailing the allocation methodology applied to each Central Service Department along with the source of the data.

FY23. FULL COST ALLOCATION PLAN
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CITY OF REDLANDS, CA
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3. Organizational Chart
The organizational chart on the following page shows the overall structure for the City of Redlands, including illustrating how each of the City’s Department’s Departments are organized.

FY23. FULL COST ALLOCATION PLAN
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FY23. FULL COST ALLOCATION PLAN
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4. Summary of Overhead Allocations
Provided on the following pages are a summary of results and a “bottom-line” picture of the resulting CAP analysis. This summary shows how much was allocated from each Central Service Department to each end Receiving Department. Departmental costs have been summarized with unallocated and direct billed entries and produces a grand total for each Central Service Department, as well as for each Receiving Department. The Central Service Departments are listed down the left-hand side, and Receiving Departments across the top.

FY23. FULL COST ALLOCATION PLAN
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CITY OF REDLANDS, CA
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Redlands Regular Meeting of 12-05-23
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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
101-10-100 -
City Council
101-12-124 -
Print Shop
101-16-161 -
Economic
Development
101-16-162 -
Building &
Safety
101-16-163 -
Land Use
Engineering
101-16-164 -
Planning
Building and Equipment Use 22,436$ -$ 695$ 3,254$ 1,078$ 9,933$ 101 11 110 - City Clerk 15,066$ -$ -$ -$ 6,138$ 21,762$ 101 12 120 - City Manager 8,629$ 22$ 2,777$ 7,605$ 5,051$ 17,647$ 101 12 121 - Communications & Comm. Relations 651$ -$ 1,153$ 4,612$ 1,528$ 59,708$ 101 12 123 - Purchasing 231$ 97$ 1,363$ 1,324$ 762$ 6,660$ 101 12 125 - Human Resources 62,160$ -$ 20,720$ 82,880$ 31,080$ 113,960$ 101 15 150 - City Attorney 29,765$ -$ 820$ 3,282$ 13,025$ 46,427$ 101 30 301 - Building Maintenance Division 107,221$ -$ 7,015$ 33,609$ 11,133$ 42,011$ 101 50 501 - Finance 5,461$ 2,821$ 37,441$ 55,033$ 4,087$ 27,355$ 101 50 502 - Revenue 286$ 2$ 312$ 863$ 12,202$ 7,594$ Total Allocated 251,907$ 2,943$ 72,297$ 192,462$ 86,083$ 353,058$ Direct Bill Adjustments
Proposed Costs 251,907$ 2,943$ 72,297$ 192,462$ 86,083$ 353,058$ FY23. FULL COST ALLOCATION PLAN
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CITY OF REDLANDS, CA
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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
Building and Equipment Use
101 11 110 - City Clerk
101 12 120 - City Manager
101 12 121 - Communications & Comm. Relations
101 12 123 - Purchasing
101 12 125 - Human Resources
101 15 150 - City Attorney
101 30 301 - Building Maintenance Division
101 50 501 - Finance
101 50 502 - Revenue
Total Allocated
Direct Bill Adjustments
Proposed Costs
101-19-190 -
Library
Administration
101-19-191 -
Lincoln
Shrine
101-20-200 -
Patrol
Services
101-20-201 -
Communications
Unit
101-20-202 -
Support Services
Bureau
33,320$ 2,013$ 5,494$ 888$ 68,063$ 2,232$ -$ -$ -$ 12,834$ 13,424$ 5$ 109,228$ 12,171$ 28,617$ 11,529$ -$ 87,277$ 9,223$ 7,494$ 1,071$ 3$ 1,839$ 1,613$ 6,317$ 362,601$ -$ 1,025,644$ 165,761$ 196,841$ 12,545$ -$ 40,609$ 6,563$ 30,293$ 186,758$ -$ 137,971$ 22,298$ 18,117$ 34,186$ 277$ 166,309$ 25,203$ 44,887$ 1,521$ 1$ 12,186$ 5,475$ 3,061$ 659,187$ 2,298$ 1,586,556$ 249,195$ 416,525$ 659,187$ 2,298$ 1,586,556$ 249,195$ 416,525$ FY23. FULL COST ALLOCATION PLAN
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CITY OF REDLANDS, CA
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Redlands Regular Meeting of 12-05-23
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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
Building and Equipment Use
101 11 110 - City Clerk
101 12 120 - City Manager
101 12 121 - Communications & Comm. Relations
101 12 123 - Purchasing
101 12 125 - Human Resources
101 15 150 - City Attorney
101 30 301 - Building Maintenance Division
101 50 501 - Finance
101 50 502 - Revenue
Total Allocated
Direct Bill Adjustments
Proposed Costs
101-20-204 -
Community
Services
Bureau
101-20-205 -
Special
Services
Bureau
101-25-250 - Fire
Suppression
101-25-251 -
Community
Risk Reduction
101-25-252 -
Training
Program
-$ 57,932$ 242,866$ 384$ -$ 5,022$ -$ 12,276$ -$ -$ 2,938$ 1,955$ 75,802$ 4,303$ 479$ -$ -$ 21,069$ 2,882$ -$ 146$ 3$ 9,874$ 522$ 25$ -$ -$ 777,003$ 103,600$ -$ 9,767$ -$ 38,868$ 2,051$ -$ -$ -$ 94,389$ 12,912$ -$ 2,815$ 4,105$ 89,449$ 29,134$ 616$ 96$ 1,909$ 21,259$ 480$ 53$ 20,784$ 65,905$ 1,382,854$ 156,269$ 1,173$ 20,784$ 65,905$ 1,382,854$ 156,269$ 1,173$ FY23. FULL COST ALLOCATION PLAN
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CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
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Redlands Regular Meeting of 12-05-23
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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
Building and Equipment Use
101 11 110 - City Clerk
101 12 120 - City Manager
101 12 121 - Communications & Comm. Relations
101 12 123 - Purchasing
101 12 125 - Human Resources
101 15 150 - City Attorney
101 30 301 - Building Maintenance Division
101 50 501 - Finance
101 50 502 - Revenue
Total Allocated
Direct Bill Adjustments
Proposed Costs
101-25-254 -
Emergency
Preparedness
101-30-300 -
FCS -
Administration
101-30-302 -
Electrical
101-30-303 -
Parks
101-30-304 -
Streets
101-30-305 -
Trees
792$ 359$ 19,062$ 937,271$ 13,855$ 457$ -$ 6,696$ -$ 7,812$ 8,370$ 558$ 682$ 8,370$ -$ 17,491$ 3,468$ 7,677$ 202$ 1,908$ 6$ 7,425$ 6$ 2,433$ 397$ 3,053$ 8,956$ 9,038$ 4,711$ 6,443$ -$ 31,080$ -$ 134,681$ -$ 41,440$ 144$ 14,381$ 4$ 20,477$ 16,283$ 2,816$ 15,735$ 6,708$ 20$ 24,461$ 20$ 8,552$ 4,918$ 18,515$ 15,868$ 46,418$ 15,068$ 11,301$ 1,657$ 651$ 20$ 4,397$ 2,859$ 900$ 24,526$ 91,721$ 43,936$ 1,209,470$ 64,639$ 82,578$ 24,526$ 91,721$ 43,936$ 1,209,470$ 64,639$ 82,578$ FY23. FULL COST ALLOCATION PLAN
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CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
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Redlands Regular Meeting of 12-05-23
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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
Building and Equipment Use
101 11 110 - City Clerk
101 12 120 - City Manager
101 12 121 - Communications & Comm. Relations
101 12 123 - Purchasing
101 12 125 - Human Resources
101 15 150 - City Attorney
101 30 301 - Building Maintenance Division
101 50 501 - Finance
101 50 502 - Revenue
Total Allocated
Direct Bill Adjustments
Proposed Costs
101-30-306 -
Code
Enforcement
101-30-309 -
Recreation and
Senior Services
101-30-310 -
City Hall -
State Street
101-30-311 -
Animal
Services
101-40-400 -
Engineering
2,151$ 23,356$ 87$ 8,272$ 4,206$ 558$ 25,110$ 1,116$ -$ 32,921$ 2,956$ 18,886$ 4,625$ 3,423$ 17,807$ 2,640$ 9,527$ 461$ 84,300$ 1,182$ 662$ 25,303$ 2,774$ 1,344$ 13,472$ 51,800$ 145,041$ 20,720$ 51,800$ 31,080$ 2,964$ 52,545$ 2,499$ 1,641$ 64,871$ 9,281$ 595,852$ 1,621$ 14,949$ 47,545$ 16,468$ 36,173$ 13,551$ 12,379$ 60,805$ 31,719$ 17,752$ 1,381$ 5,006$ 24,774$ 121,201$ 949,543$ 48,834$ 183,113$ 298,664$ 121,201$ 949,543$ 48,834$ 183,113$ 298,664$ FY23. FULL COST ALLOCATION PLAN
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CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
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Redlands Regular Meeting of 12-05-23
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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
Building and Equipment Use
101 11 110 - City Clerk
101 12 120 - City Manager
101 12 121 - Communications & Comm. Relations
101 12 123 - Purchasing
101 12 125 - Human Resources
101 15 150 - City Attorney
101 30 301 - Building Maintenance Division
101 50 501 - Finance
101 50 502 - Revenue
Total Allocated
Direct Bill Adjustments
Proposed Costs
101-40-401 -
Streets &
Inspections
101-40-402 -
Electrical 200 - Grants
205-25 - Emergency
Medical Services Fund
206 - Household
Hazardous Waste
Fund
1,435$ 1,993$ -$ 1,690$ -$ 11,160$ -$ 4,464$ -$ -$ 16,959$ 6,273$ 1,849$ 24,273$ 583$ 9,108$ 576$ -$ 12,682$ -$ 9,803$ 518$ 15,935$ 2,312$ 602$ 165,761$ 10,360$ -$ 455,842$ -$ 28,186$ 410$ 8,682$ 9,024$ -$ 28,411$ 12,524$ -$ 56,814$ -$ 23,079$ 4,226$ 69,659$ 56,242$ 3,283$ 1,894$ 747$ 3,120$ 755$ 4,548$ 295,795$ 37,627$ 103,710$ 619,635$ 9,016$ 295,795$ 37,627$ 103,710$ 619,635$ 9,016$ FY23. FULL COST ALLOCATION PLAN
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CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
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Redlands Regular Meeting of 12-05-23
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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
Building and Equipment Use
101 11 110 - City Clerk
101 12 120 - City Manager
101 12 121 - Communications & Comm. Relations
101 12 123 - Purchasing
101 12 125 - Human Resources
101 15 150 - City Attorney
101 30 301 - Building Maintenance Division
101 50 501 - Finance
101 50 502 - Revenue
Total Allocated
Direct Bill Adjustments
Proposed Costs
207 - Gas
Tax
209 -
Transportation
210 -
Measure I
Fund (2010)
211-40 -
PARIS
221 - Air Quality
Improvement
Fund
223 - Traffic
Safety
-$ -$ -$ 5,380$ -$ -$ -$ -$ 1,674$ -$ -$ -$ -$ -$ 694$ 2,187$ 2$ -$ -$ -$ -$ 1,556$ -$ -$ -$ -$ -$ 46,262$ -$ -$ -$ -$ -$ 31,080$ -$ -$ -$ -$ 3,256$ 1,108$ -$ -$ -$ -$ -$ 33,816$ -$ -$ 1,033.38$ 389$ 599$ 9,260$ 349$ 3,571$ 1,893$ 157$ 1,975$ 791$ 417$ 4,802$ 2,926$ 546$ 8,197$ 131,439$ 768$ 8,373$ 2,926$ 546$ 8,197$ 131,439$ 768$ 8,373$ FY23. FULL COST ALLOCATION PLAN
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CITY OF REDLANDS, CA
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Redlands Regular Meeting of 12-05-23
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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
Building and Equipment Use
101 11 110 - City Clerk
101 12 120 - City Manager
101 12 121 - Communications & Comm. Relations
101 12 123 - Purchasing
101 12 125 - Human Resources
101 15 150 - City Attorney
101 30 301 - Building Maintenance Division
101 50 501 - Finance
101 50 502 - Revenue
Total Allocated
Direct Bill Adjustments
Proposed Costs
227 - Open
Space Fund
236 - Downtown
Redlands Business
Area Fund
237 - Parking
Authority Fund
238 - Public
Art Fund
241 -
Transportation
Development Act
Fund
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 470$ 81$ -$ -$ -$ -$ -$ -$ -$ -$ 176$ -$ 8$ 3,805$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 1,186$ 11,082$ 2,979$ 179$ 247$ 3,985$ 4,060$ 535$ 7$ 38$ 5,171$ 15,788$ 3,596$ 194$ 4,089$ 5,171$ 15,788$ 3,596$ 194$ 4,089$ FY23. FULL COST ALLOCATION PLAN
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CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
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Redlands Regular Meeting of 12-05-23
588 of 966

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
Building and Equipment Use
101 11 110 - City Clerk
101 12 120 - City Manager
101 12 121 - Communications & Comm. Relations
101 12 123 - Purchasing
101 12 125 - Human Resources
101 15 150 - City Attorney
101 30 301 - Building Maintenance Division
101 50 501 - Finance
101 50 502 - Revenue
Total Allocated
Direct Bill Adjustments
Proposed Costs
246 - Asset
Forfeiture
Fund
249 - Supplemental
Law Enforcement
Fund
250 - Park and
Open Space
Development Fund
251 - Public Facility
Development Fund
-$ -$ -$ -$ -$ -$ -$ -$ 824$ 1,079$ 16$ -$ -$ -$ -$ -$ 368$ 342$ 432$ 100$ -$ 62,160$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 3,056$ 1,396$ 1,587$ 4,539$ 1,238$ 531$ 4,338$ 13,306$ 5,486$ 65,509$ 6,372$ 17,944$ 5,486$ 65,509$ 6,372$ 17,944$ FY23. FULL COST ALLOCATION PLAN
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CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
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Redlands Regular Meeting of 12-05-23
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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
Building and Equipment Use
101 11 110 - City Clerk
101 12 120 - City Manager
101 12 121 - Communications & Comm. Relations
101 12 123 - Purchasing
101 12 125 - Human Resources
101 15 150 - City Attorney
101 30 301 - Building Maintenance Division
101 50 501 - Finance
101 50 502 - Revenue
Total Allocated
Direct Bill Adjustments
Proposed Costs
252 - Arterial
Street
Construction Fund
253 - Traffic
Signals
Fund
254 - Freeway
Interchange
Fund
260-30 - Street
Lighting District
#1 Fund
261-30 - CFD 2004-
1 Assessments
Fund
-$ -$ -$ -$ -$ -$ -$ 558$ -$ -$ -$ 429$ 231$ 86$ 1,929$ -$ -$ -$ 52$ 288$ -$ 2,644$ -$ -$ 355$ -$ -$ -$ -$ 10,360$ -$ -$ 1,085$ 37$ 205$ -$ -$ -$ 182$ 1,013$ 3,375$ 2,253$ 1,751$ 2,572$ 11,471$ 12,076$ 4,567$ 5,582$ 541$ 779$ 15,451$ 9,892$ 9,207$ 3,470$ 26,401$ 15,451$ 9,892$ 9,207$ 3,470$ 26,401$ FY23. FULL COST ALLOCATION PLAN
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CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
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Redlands Regular Meeting of 12-05-23
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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
Building and Equipment Use
101 11 110 - City Clerk
101 12 120 - City Manager
101 12 121 - Communications & Comm. Relations
101 12 123 - Purchasing
101 12 125 - Human Resources
101 15 150 - City Attorney
101 30 301 - Building Maintenance Division
101 50 501 - Finance
101 50 502 - Revenue
Total Allocated
Direct Bill Adjustments
Proposed Costs
263-30 - Landscape
Maintenance
District Fund
305 - General
Debt Service
Fund
405 - Storm Drain
Construction Fund
406 - Safety / City
Hall Replacement
Fund
-$ -$ -$ -$ -$ -$ -$ -$ 204$ 14$ 2,453$ -$ 17$ -$ -$ -$ 27$ -$ -$ 426$ -$ -$ -$ -$ 12$ -$ -$ -$ 61$ -$ -$ -$ 5,075$ 1,232$ 2,792$ 862$ 558$ 770$ 4,451$ 1,464$ 5,954$ 2,015$ 9,696$ 2,752$ 5,954$ 2,015$ 9,696$ 2,752$ FY23. FULL COST ALLOCATION PLAN
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CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
591 of 966

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
Building and Equipment Use
101 11 110 - City Clerk
101 12 120 - City Manager
101 12 121 - Communications & Comm. Relations
101 12 123 - Purchasing
101 12 125 - Human Resources
101 15 150 - City Attorney
101 30 301 - Building Maintenance Division
101 50 501 - Finance
101 50 502 - Revenue
Total Allocated
Direct Bill Adjustments
Proposed Costs
501-40 -
Water Fund
508 - Source
Acquisition
Fund
509 - Water
Capital
Improvement
511-30 -
Solid Waste
517 - California
St. Landfill
Closure Fund
2,391$ -$ -$ -$ -$ 8,370$ -$ -$ 2,232$ -$ 3,468$ -$ -$ 925$ -$ 36,910$ -$ -$ 27,450$ -$ 100,750$ -$ -$ 32,509$ -$ 176,121$ -$ -$ 507,642$ -$ 42,544$ -$ -$ 23,875$ -$ 41,076$ -$ -$ 29,325$ -$ 199,042$ 777$ 1,657$ 91,882$ 116$ 84,419$ 2,207$ 3,725$ 32,486$ 4,019$ 695,090$ 2,983$ 5,382$ 748,326$ 4,136$ 695,090$ 2,983$ 5,382$ 748,326$ 4,136$ FY23. FULL COST ALLOCATION PLAN
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CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
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Redlands Regular Meeting of 12-05-23
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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
Building and Equipment Use
101 11 110 - City Clerk
101 12 120 - City Manager
101 12 121 - Communications & Comm. Relations
101 12 123 - Purchasing
101 12 125 - Human Resources
101 15 150 - City Attorney
101 30 301 - Building Maintenance Division
101 50 501 - Finance
101 50 502 - Revenue
Total Allocated
Direct Bill Adjustments
Proposed Costs
519 - Solid
Waste Capital
Improvement
521-40 -
Wastewater
Fund
529 - Wastewater
Capital
Improvement Fund
531-40 -
Nonpotable
Water Fund
532 - Nonpotable
Capital Improvement
Fund
-$ -$ -$ 1,036$ -$ -$ 5,580$ -$ -$ -$ -$ 2,312$ -$ 2,367$ -$ -$ 18,308$ -$ 300$ -$ -$ 27,121$ 531$ 4,005$ 3,574$ -$ 352,241$ -$ 10,360$ -$ -$ 23,880$ -$ 213$ -$ -$ 96,307$ -$ 6,513$ -$ 1,431$ 109,377$ 1,690$ 8,023$ 709$ 6,428$ 31,660$ 4,766$ 2,729$ 1,005$ 7,859$ 666,786$ 6,988$ 35,545$ 5,287$ 7,859$ 666,786$ 6,988$ 35,545$ 5,287$ FY23. FULL COST ALLOCATION PLAN
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CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
593 of 966

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
Building and Equipment Use
101 11 110 - City Clerk
101 12 120 - City Manager
101 12 121 - Communications & Comm. Relations
101 12 123 - Purchasing
101 12 125 - Human Resources
101 15 150 - City Attorney
101 30 301 - Building Maintenance Division
101 50 501 - Finance
101 50 502 - Revenue
Total Allocated
Direct Bill Adjustments
Proposed Costs
538-30 -
Groves
Fund
562-30 -
Cemetery
Fund
564-30 -
Aviation
Fund
602-12 -
Liability Self
Insurance Fund
604-50 - Information
Technology
Services Fund
-$ -$ -$ 101$ 1,223$ 2,790$ -$ 2,790$ -$ 4,464$ 5,761$ 4,304$ 2,607$ 1,477$ 14,950$ 1,153$ 2,565$ 726$ 692$ 7,373$ 1,629$ 2,077$ 1,862$ 450$ 18,742$ 20,720$ 72,520$ 10,360$ 10,360$ 155,401$ 6,247$ 1,825$ 5,943$ 492$ 13,928$ 4,053$ 61,504$ 202,284$ 5,608$ 49,674$ 39,223$ 41,592$ 42,879$ 25,802$ 52,660$ 572$ 11,387$ 7,844$ 3,074$ 1,353$ 82,149$ 197,774$ 277,295$ 48,056$ 319,768$ 82,149$ 197,774$ 277,295$ 48,056$ 319,768$ FY23. FULL COST ALLOCATION PLAN
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CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
594 of 966

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
Building and Equipment Use
101 11 110 - City Clerk
101 12 120 - City Manager
101 12 121 - Communications & Comm. Relations
101 12 123 - Purchasing
101 12 125 - Human Resources
101 15 150 - City Attorney
101 30 301 - Building Maintenance Division
101 50 501 - Finance
101 50 502 - Revenue
Total Allocated
Direct Bill Adjustments
Proposed Costs
606-12 - Workers'
Compensation
Fund
607-30 - Equipment
Maintenance Fund
608-50 -
Utility
Billing Fund
609 -
Payroll
Clearing
705 -
Simonds
Endowment
353$ 80,017$ 833$ -$ -$ -$ 3,348$ 558$ -$ -$ 4,861$ 9,384$ 8,019$ -$ -$ 2,421$ 4,271$ 8,128$ -$ -$ 1,606$ 27,358$ 3,091$ -$ -$ 41,440$ 72,520$ 145,041$ -$ -$ 1,723$ 9,551$ 6,869$ -$ -$ 19,629$ 94,023$ 9,779$ -$ -$ 17,495$ 172,148$ 39,770$ 13,992$ 104$ 2,184$ 21,564$ 20,468$ 524$ 20$ 91,712$ 494,184$ 242,556$ 14,517$ 124$ 91,712$ 494,184$ 242,556$ 14,517$ 124$ FY23. FULL COST ALLOCATION PLAN
__________________________________________________________________________________________________________________________________________

CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
595 of 966

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
Building and Equipment Use
101 11 110 - City Clerk
101 12 120 - City Manager
101 12 121 - Communications & Comm. Relations
101 12 123 - Purchasing
101 12 125 - Human Resources
101 15 150 - City Attorney
101 30 301 - Building Maintenance Division
101 50 501 - Finance
101 50 502 - Revenue
Total Allocated
Direct Bill Adjustments
Proposed Costs
706 - Pauline
Stancliff Memorial
Trust
810 - Community
Facilities District
Fund
820-16 -
Successor to RDA
Fund Other
-$ -$ 14$ 4,283$ -$ -$ -$ -$ -$ 206$ 84$ -$ -$ -$ 23$ 6,473$ -$ -$ 6$ -$ -$ -$ -$ -$ -$ -$ 16$ -$ -$ -$ 140$ 4,228$ 104$ 1,086$ 2,185$ -$ 12$ 50$ 1,258$ -$ 116$ 1,342$ 3,727$ 14,985$ 116$ 1,342$ 3,727$ 14,985$ FY23. FULL COST ALLOCATION PLAN
__________________________________________________________________________________________________________________________________________

CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
596 of 966

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
Building and Equipment Use
101 11 110 - City Clerk
101 12 120 - City Manager
101 12 121 - Communications & Comm. Relations
101 12 123 - Purchasing
101 12 125 - Human Resources
101 15 150 - City Attorney
101 30 301 - Building Maintenance Division
101 50 501 - Finance
101 50 502 - Revenue
Total Allocated
Direct Bill Adjustments
Proposed Costs
Subtotal
Direct
Billed Unallocated Total
1,558,973$ -$ -$ 1,558,973$
206,456$ -$ 331,318$ 537,774$
497,398$ -$ 333,087$ 830,484$
458,287$ -$ 197,765$ 656,052$
417,430$ -$ -$ 417,430$
5,760,182$ -$ -$ 5,760,182$
601,754$ -$ 171,407$ 773,161$
2,155,145$ -$ -$ 2,155,145$
1,873,707$ -$ -$ 1,873,707$
482,094$ -$ 534,447$ 1,016,541$
14,011,425$ -$ 1,568,023$ 15,579,448$
-$
14,011,425$ -$ 1,568,023$ 15,579,448$
FY23. FULL COST ALLOCATION PLAN
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CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
597 of 966

5. Summary of Functions and Allocation Bases
The Summary of Functions and Allocation Bases provided on the following pages shows a recap of the allocation methodology applied to each Central Service Department. For example, if the PR function of the Purchasing Department allocates by purchase requests, then the basis for the allocation of that function shown on this schedule would be number and value of purchase requests, and the source would potentially be requests data.

FY23. FULL COST ALLOCATION PLAN
__________________________________________________________________________________________________________________________________________

CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
598 of 966

SUMMARY OF FUNCTIONS AND ALLOCATION BASES

CS DEPARTMENT FUNCTION ALLOCATION BASIS SOURCE
-- Building and Equipment Use
Building Use Depreciation Amount FY20-21 Fixed Asset Schedule Equipment Use Depreciation Amount FY20-21 Fixed Asset Schedule 101-11- 110 - City Clerk
Council & Records Support # of Agenda Items Agenda Item Report Elections Not Allocated
101-12- 120 - City Manager
Internal City Support Budgeted Expenditures FY22-23 Adopted Budget Agenda Support # of Agenda Items Agenda Item Report
Legislative Support Not Allocated
Internal Grant Support Not Allocated
101-12- 121 - Communications & Comm. Relations
Departmental Support # of FTE FY22-23 Payroll Staffing
Redlands TV (RTV) # of Recorded Meetings & Programs Multimedia Report Community Relations Not Allocated
101-12- 123 - Purchasing
Purchasing Training # of Traning Attendees 2022 Purchasing Training Attendees Purchasing Support Value of POs 2022 PO Report
Warehouse # of Warehouse Items Checked Out Transaction Report Surplus # of Surplused Items Puchasing MFP Report
101-12- 125 - Human Resources
Employee Relations # of Full-Time, Part-Time, & Temporary Employees FY22-23 Payroll Staffing 101-15- 150 - City Attorney
Legal Counsel # of FTE Staffing
Agenda Support # of Agenda Items Agenda Item Report
Litigation Not Allocated
101-30- 301 - Building Maintenance Division
Building Maintenance Sq. Ft. of Building Maintained Building Info 2022 101-50- 501 - Finance
General Accounting # of Journal Entries Journal Entry Report Payroll # of FTE FY22-23 Payroll Staffing
Budget Budgeted Expenditures FY22-23 Adopted Budget
Accounts Payable # of AP Transactions Transaction Report Grants Accounting # of Grants Active Grants
101-50- 502 - Revenue
Revenue Support 2 Yr. Avg. # of AR and Cashering Transactions FY21 & FY22 GCR Report Investments Value of Cash Balance Cash Balance Report
Busness Licensing Not Allocated
FY23. FULL COST ALLOCATION PLAN
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CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
599 of 966

6. Central Service Departments (Providers)
The follow page provides a list of all the Departments included as Central Services, including their fund, Department, and or Department number, along with expenditure totals per Department, a subtotal of disallowed costs, and a total of all expenditures allocated through the plan.

FY23. FULL COST ALLOCATION PLAN
__________________________________________________________________________________________________________________________________________

CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
600 of 966

CENTRAL SERVICES DEPARTMENTS (PROVIDERS)
FUND DEPT NAME Expenditures
Cost
Adjustments TOTAL $
Building and Equipment Use -$ 1,610,848$ 1,610,848$ 101 11 110 - City Clerk 453,870$ -$ 453,870$ 101 12 120 - City Manager 786,973$ -$ 786,973$ 101 12 121 - Communications & Comm. Relations 641,634$ -$ 641,634$ 101 12 123 - Purchasing 356,050$ -$ 356,050$ 101 12 125 - Human Resources 5,876,359$ -$ 5,876,359$ 101 15 150 - City Attorney 809,834$ -$ 809,834$ 101 30 301 - Building Maintenance Division 2,347,152$ (148,926)$ 2,198,226$ 101 50 501 - Finance 1,811,199$ -$ 1,811,199$ 101 50 502 - Revenue 1,034,455$ -$ 1,034,455$ Subtotal 14,117,526$ 1,461,922$ 15,579,448$
Disallowed Items (All Departments) -$
TOTAL ALLOCATED EXPENDITURES 15,579,448$
FY23. FULL COST ALLOCATION PLAN
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CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
601 of 966

7. Grantee Departments (Receivers)
The following page provides a list of all the Departments included as Receiving Departments, including their fund, Department, and or Department number.

FY23. FULL COST ALLOCATION PLAN
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CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
602 of 966

GRANTEE DEPARTMENTS (RECEIVERS)

FUND DEPT NAME
101 10 100 - City Council
101 12 124 - Print Shop
101 16 161 - Economic Development
101 16 162 - Building & Safety
101 16 163 - Land Use Engineering
101 16 164 - Planning
101 19 190 - Library Administration
101 19 191 - Lincoln Shrine
101 20 200 - Patrol Services
101 20 201 - Communications Unit
101 20 202 - Support Services Bureau
101 20 204 - Community Services Bureau
101 20 205 - Special Services Bureau
101 25 250 - Fire Suppression
101 25 251 - Community Risk Reduction
101 25 252 - Training Program
101 25 254 - Emergency Preparedness
101 30 300 - FCS - Administration
101 30 302 - Electrical
101 30 303 - Parks
101 30 304 - Streets
101 30 305 - Trees
101 30 306 - Code Enforcement
101 30 309 - Recreation and Senior Services
101 30 310 - City Hall - State Street
101 30 311 - Animal Services
101 40 400 - Engineering
101 40 401 - Streets & Inspections
101 40 402 - Electrical
200 - Grants
205 25 Emergency Medical Services Fund
206 - Household Hazardous Waste Fund
207 - Gas Tax
209 - Transportation
210 - Measure I Fund (2010)
211 40 PARIS
221 - Air Quality Improvement Fund
223 - Traffic Safety
227 - Open Space Fund
236 - Downtown Redlands Business Area Fund
237 - Parking Authority Fund
FY23. FULL COST ALLOCATION PLAN
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CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
603 of 966

GRANTEE DEPARTMENTS (RECEIVERS)

FUND DEPT NAME
238 - Public Art Fund
241 - Transportation Development Act Fund
246 - Asset Forfeiture Fund
249 - Supplemental Law Enforcement Fund
250 - Park and Open Space Development Fund
251 - Public Facility Development Fund
252 - Arterial Street Construction Fund
253 - Traffic Signals Fund
254 - Freeway Interchange Fund
260 30 Street Lighting District #1 Fund
261 30 CFD 2004-1 Assessments Fund
263 30 Landscape Maintenance District Fund
305 - General Debt Service Fund
405 - Storm Drain Construction Fund
406 - Safety / City Hall Replacement Fund
501 40 Water Fund
508 - Source Acquisition Fund
509 - Water Capital Improvement
511 30 Solid Waste
517 - California St. Landfill Closure Fund
519 - Solid Waste Capital Improvement
521 40 Wastewater Fund
529 - Wastewater Capital Improvement Fund
531 40 Nonpotable Water Fund
532 - Nonpotable Capital Improvement Fund
538 30 Groves Fund
562 30 Cemetery Fund
564 30 Aviation Fund
602 12 Liability Self Insurance Fund
604 50 Information Technology Services Fund
606 12 Workers' Compensation Fund
607 30 Equipment Maintenance Fund
608 50 Utility Billing Fund
609 - Payroll Clearing
705 - Simonds Endowment
706 - Pauline Stancliff Memorial Trust
810 - Community Facilities District Fund
820 16 Successor to RDA Fund
- - Other
FY23. FULL COST ALLOCATION PLAN
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CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
604 of 966

8. Cost Allocation Plan
The following points highlight the information included for each Central Service Department for the Citywide Cost Allocation Plan:

• Departmental narrative: This describes the overall services provided by each Central Service Department, the different functions associated with the Department, as well as the allocation bases used to allocate costs to Receiving Departments.

• Costs to be allocated: This details the total functional cost associated with a Department as well as any cost adjustments, and incoming costs from other Central Service Department.

• Departmental expense detail: This provides a detailed breakout of the expenditures associated with each Central Service Department (including personnel and non-personnel expenses), any cost adjustments, disallowed costs, incoming costs, and any unallocated costs.

• Allocation detail: This details the allocation metric(s) used to determine the percentage of support and ultimate cost allocated to Receiving Departments; and accounts for any direct bills for services paid for by Departments to the particular Central Service Department.

• Allocation summary: This summarizes the total costs allocate d to Departments by Central Service functional areas.

The following pages provide the detailed information outline above for each Central Service Department.

FY23. FULL COST ALLOCATION PLAN
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CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
605 of 966
1 Building and Equipment Use
The Building and Equipment Use Department was created to distribute building and equipment depreciation costs for general fund- owned buildings. The Building and Equipment Use allowance used for this plan was created using the City’s depreciation schedule.

Costs associated with buildings and equipment purchased with non-General Fund monies, and City owned land have not been included in this plan. Building Use costs are allocated to receiving Departments, as follows:

• Building Use – represents the general fund depreciation costs of City-owned facilities . This function has been allocated based on building depreciation amount by facility.

• Equipment Use– represents the general fund depreciation associated with City-owned equipment. This function has been allocated based on equipment depreciation amount by asset.

The chart on the following page illustrates the functions and measures used to allocate Building and Equipment Use costs. The top tier shows the Central Service Department, the second tier shows the functions developed, and the third tier shows measures used to allocate costs Citywide. The pages following the chart provide an aggregate picture of the Department’s expenses, a function-by- function breakdown of expenses, each function’s allocation, and an allocation summary.

FY23. FULL COST ALLOCATION PLAN
__________________________________________________________________________________________________________________________________________

CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
606 of 966

BUILDING AND EQUIPMENT USE
Building Use
Depreciation Amount
Equipment Use
Depreciation Amount
FY23. FULL COST ALLOCATION PLAN
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CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
607 of 966

COSTS TO BE ALLOCATED
-- Building and Equipment Use
First Second
Allocation Allocation Total
Departmental Expenditures -$ -$
Total Deductions -$ -$
Incoming Costs
Total Incoming Costs -$ -$ -$
Building Depreciation 1,309,583$
Equipment Depreciation 301,265$
Total Cost Adjustments 1,610,848$ 1,610,848$
Total Costs to be Allocated 1,610,848$ -$ 1,610,848$ FY23. FULL COST ALLOCATION PLAN
__________________________________________________________________________________________________________________________________________

CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
608 of 966

DEPARTMENTAL EXPENSE DETAIL
-- Building and Equipment Use
Distribution Percentage 0.00% 0.00%
Expense Type Expense ($)
Personnel
Subtotal Personnel Cost -$ -$ -$ Operating Services & Supplies
Subtotal Operating Cost -$ -$ -$ DEPARTMENTAL EXPENDITURES -$ -$ -$ Disallowed Costs
Subtotal Disallowed Costs -$ -$ -$ Cost Adjustments
Building Depreciation 1,309,583$ P 1,309,583$ Equipment Depreciation 301,265$ P 301,265$ Subtotal Cost Adjustments 1,610,848$ 1,309,583$ 301,265$ FUNCTIONAL COST 1,610,848$ 1,309,583$ 301,265$ First Allocation
Incoming - All Others -$ -$ -$ Reallocate Admin Costs -$ -$ -$ Unallocated Costs -$ -$ -$ Subtotal of First Allocation 1,610,848$ 1,309,583$ 301,265$ Second Allocation
Incoming - All Others -$ -$ -$ Reallocate Admin Costs -$ -$ -$ Unallocated Costs -$ -$ -$ Subtotal of Second Allocation -$ -$ -$ TOTAL ALLOCATED 1,610,848$ 1,309,583$ 301,265$ Building Use Equipment Use
Sprea
d
Metho
FY23. FULL COST ALLOCATION PLAN
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CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
609 of 966
-- Building and Equipment Use .
.

ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
Building Use .
.
101-11- 110 - City Clerk 1,223.49 0.093% 1,223$ 1,223$ -$ 1,223$ 101-12- 120 - City Manager 5,894.87 0.450% 5,895$ 5,895$ -$ 5,895$ 101-12- 121 - Communications & Comm. Relations 2,210.52 0.169% 2,211$ 2,211$ -$ 2,211$ 101-12- 123 - Purchasing 10,578.47 0.808% 10,578$ 10,578$ -$ 10,578$ 101-12- 125 - Human Resources 2,974.63 0.227% 2,975$ 2,975$ -$ 2,975$ 101-15- 150 - City Attorney 1,038.45 0.079% 1,038$ 1,038$ -$ 1,038$ 101-30- 301 - Building Maintenance Division 11,067.86 0.845% 11,068$ 11,068$ -$ 11,068$ 101-50- 501 - Finance 2,326.54 0.178% 2,327$ 2,327$ -$ 2,327$ 101-50- 502 - Revenue 6,420.60 0.490% 6,421$ 6,421$ -$ 6,421$ 101-10-100 - City Council 22,435.61 1.713% 22,436$ 22,436$ -$ 22,436$ 101-16-161 - Economic Development 695.31 0.053% 695$ 695$ -$ 695$ 101-16-162 - Building & Safety 3,254.13 0.248% 3,254$ 3,254$ -$ 3,254$ 101-16-163 - Land Use Engineering 1,077.94 0.082% 1,078$ 1,078$ -$ 1,078$ 101-16-164 - Planning 9,933.41 0.759% 9,933$ 9,933$ -$ 9,933$ 101-19-190 - Library Administration 33,319.93 2.544% 33,320$ 33,320$ -$ 33,320$ 101-19-191 - Lincoln Shrine 2,013.09 0.154% 2,013$ 2,013$ -$ 2,013$ 101-20-200 - Patrol Services 5,494.37 0.420% 5,494$ 5,494$ -$ 5,494$ 101-20-201 - Communications Unit 887.98 0.068% 888$ 888$ -$ 888$ 101-20-202 - Support Services Bureau 721.48 0.055% 721$ 721$ -$ 721$ 101-20-205 - Special Services Bureau 57,931.78 4.424% 57,932$ 57,932$ -$ 57,932$ 101-25-250 - Fire Suppression 53,158.07 4.059% 53,158$ 53,158$ -$ 53,158$ 101-25-251 - Community Risk Reduction 384.04 0.029% 384$ 384$ -$ 384$ 101-25-254 - Emergency Preparedness 791.56 0.060% 792$ 792$ -$ 792$ 101-30-300 - FCS - Administration 358.81 0.027% 359$ 359$ -$ 359$ 101-30-302 - Electrical 1.08 0.000% 1$ 1$ -$ 1$ 101-30-303 - Parks 927,732.15 70.842% 927,732$ 927,732$ -$ 927,732$ 101-30-304 - Streets 7,398.53 0.565% 7,399$ 7,399$ -$ 7,399$ 101-30-305 - Trees 457.45 0.035% 457$ 457$ -$ 457$ 101-30-306 - Code Enforcement 1,130.77 0.086% 1,131$ 1,131$ -$ 1,131$ 101-30-309 - Recreation and Senior Services 23,356.42 1.784% 23,356$ 23,356$ -$ 23,356$ FY23. FULL COST ALLOCATION PLAN
__________________________________________________________________________________________________________________________________________

CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
610 of 966
-- Building and Equipment Use .
.

ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
101-30-310 - City Hall - State Street 86.72 0.007% 87$ 87$ -$ 87$ 101-30-311 - Animal Services 8,271.74 0.632% 8,272$ 8,272$ -$ 8,272$ 101-40-400 - Engineering 4,205.86 0.321% 4,206$ 4,206$ -$ 4,206$ 101-40-401 - Streets & Inspections 1,434.68 0.110% 1,435$ 1,435$ -$ 1,435$ 101-40-402 - Electrical 1,992.53 0.152% 1,993$ 1,993$ -$ 1,993$ 205-25 - Emergency Medical Services Fund 1,689.78 0.129% 1,690$ 1,690$ -$ 1,690$ 211-40 - PARIS 5,379.82 0.411% 5,380$ 5,380$ -$ 5,380$ 501-40 - Water Fund 2,391.13 0.183% 2,391$ 2,391$ -$ 2,391$ 531-40 - Nonpotable Water Fund 1,036.11 0.079% 1,036$ 1,036$ -$ 1,036$ 602-12 - Liability Self Insurance Fund 100.89 0.008% 101$ 101$ -$ 101$ 604-50 - Information Technology Services Fund 1,223.48 0.093% 1,223$ 1,223$ -$ 1,223$ 606-12 - Workers' Compensation Fund 353.12 0.027% 353$ 353$ -$ 353$ 607-30 - Equipment Maintenance Fund 80,017.13 6.110% 80,017$ 80,017$ -$ 80,017$ 608-50 - Utility Billing Fund 833.47 0.064% 833$ 833$ -$ 833$ 820-16 - Successor to RDA Fund 13.91 0.001% 14$ 14$ -$ 14$ Other 4,283.35 0.327% 4,283$ 4,283$ -$ 4,283$ Total 1,309,583.06 100.000% 1,309,583$ 1,309,583$ -$ 1,309,583$ .

Allocation Basis: Depreciation Amount
.

Source of Allocation: FY20-21 Fixed Asset Schedule
FY23. FULL COST ALLOCATION PLAN
__________________________________________________________________________________________________________________________________________

CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
611 of 966
-- Building and Equipment Use .
.

ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
Equipment Use .
.
101-50- 502 - Revenue 8,140.00 2.702% 8,140$ 8,140$ -$ 8,140$ 101-20-202 - Support Services Bureau 67,341.57 22.353% 67,342$ 67,342$ -$ 67,342$ 101-25-250 - Fire Suppression 189,707.45 62.970% 189,707$ 189,707$ -$ 189,707$ 101-30-302 - Electrical 19,060.79 6.327% 19,061$ 19,061$ -$ 19,061$ 101-30-303 - Parks 9,538.49 3.166% 9,538$ 9,538$ -$ 9,538$ 101-30-304 - Streets 6,456.34 2.143% 6,456$ 6,456$ -$ 6,456$ 101-30-306 - Code Enforcement 1,020.30 0.339% 1,020$ 1,020$ -$ 1,020$ Total 301,264.94 100.000% 301,265$ 301,265$ -$ 301,265$ .

Allocation Basis: Depreciation Amount
.

Source of Allocation: FY20-21 Fixed Asset Schedule
FY23. FULL COST ALLOCATION PLAN
__________________________________________________________________________________________________________________________________________

CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
612 of 966

ALLOCATION SUMMARY
-- Building and Equipment Use
101-11- 110 - City Clerk 1,223$ -$ 1,223$ 101-12- 120 - City Manager 5,895$ -$ 5,895$ 101-12- 121 - Communications & Comm. Relations 2,211$ -$ 2,211$ 101-12- 123 - Purchasing 10,578$ -$ 10,578$ 101-12- 125 - Human Resources 2,975$ -$ 2,975$ 101-15- 150 - City Attorney 1,038$ -$ 1,038$ 101-30- 301 - Building Maintenance Division 11,068$ -$ 11,068$ 101-50- 501 - Finance 2,327$ -$ 2,327$ 101-50- 502 - Revenue 6,421$ 8,140$ 14,561$ 101-10-100 - City Council 22,436$ -$ 22,436$ 101-16-161 - Economic Development 695$ -$ 695$ 101-16-162 - Building & Safety 3,254$ -$ 3,254$ 101-16-163 - Land Use Engineering 1,078$ -$ 1,078$ 101-16-164 - Planning 9,933$ -$ 9,933$ 101-19-190 - Library Administration 33,320$ -$ 33,320$ 101-19-191 - Lincoln Shrine 2,013$ -$ 2,013$ 101-20-200 - Patrol Services 5,494$ -$ 5,494$ 101-20-201 - Communications Unit 888$ -$ 887.98$ 101-20-202 - Support Services Bureau 721$ 67,342$ 68,063$ 101-20-205 - Special Services Bureau 57,932$ -$ 57,932$ 101-25-250 - Fire Suppression 53,158$ 189,707$ 242,866$ 101-25-251 - Community Risk Reduction 384$ -$ 384.04$ 101-25-254 - Emergency Preparedness 792$ -$ 792$ 101-30-300 - FCS - Administration 359$ -$ 359$ 101-30-302 - Electrical 1$ 19,061$ 19,062$ 101-30-303 - Parks 927,732$ 9,538$ 937,271$
101-30-304 - Streets 7,399$ 6,456$ 13,855$ 101-30-305 - Trees 457$ -$ 457$
101-30-306 - Code Enforcement 1,131$ 1,020$ 2,151$ TotalBuilding Use
Equipment
Use
FY23. FULL COST ALLOCATION PLAN
__________________________________________________________________________________________________________________________________________

CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
613 of 966

ALLOCATION SUMMARY
-- Building and Equipment Use
TotalBuilding Use
Equipment
Use
101-30-309 - Recreation and Senior Services 23,356$ -$ 23,356$ 101-30-310 - City Hall - State Street 87$ -$ 87$ 101-30-311 - Animal Services 8,272$ -$ 8,272$ 101-40-400 - Engineering 4,206$ -$ 4,206$ 101-40-401 - Streets & Inspections 1,435$ -$ 1,435$ 101-40-402 - Electrical 1,993$ -$ 1,992.53$ 205-25 - Emergency Medical Services Fund 1,690$ -$ 1,690$ 211-40 - PARIS 5,380$ -$ 5,380$
501-40 - Water Fund 2,391$ -$ 2,391$
531-40 - Nonpotable Water Fund 1,036$ -$ 1,036$ 602-12 - Liability Self Insurance Fund 101$ -$ 101$ 604-50 - Information Technology Services Fund 1,223$ -$ 1,223$ 606-12 - Workers' Compensation Fund 353$ -$ 353$ 607-30 - Equipment Maintenance Fund 80,017$ -$ 80,017$ 608-50 - Utility Billing Fund 833$ -$ 833$ 820-16 - Successor to RDA Fund 14$ -$ 14$ Other 4,283$ -$ 4,283$
Total 1,309,583$ 301,265$ 1,610,848$
FY23. FULL COST ALLOCATION PLAN
__________________________________________________________________________________________________________________________________________

CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
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2 City Clerk
The City Clerk Department is responsible for managing public access to City information and administering elections. The City Clerk Department’s costs are allocated to receiving Departments as follows:

• Council and Records Support – represents the costs associated with developing, distributing, and maintaining public meeting minutes and other records. These costs have been allocated based on number of agenda items by Department/Division/Fund

• Elections– represents the costs associated with administering public elections supporting campaign committees, FPPC filings and other election related activities. These costs support the community as a whole and therefore are not allocated to internal Departments.

The chart on the following page illustrates the functions and measures used to allocate City Clerk costs. The top tier shows the Central Service Department, the second tier shows the functions developed, and the third tier shows measures used to allocate costs Citywide. The pages following the chart provide an aggregate picture of the Department’s expenses, a function-by-function breakdown of expenses, each function’s allocation, and an allocation summary.

FY23. FULL COST ALLOCATION PLAN
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CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
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Redlands Regular Meeting of 12-05-23
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CITY CLERK
Council and Records
Support
# of Agenda Items
Elections
Not Allocated
FY23. FULL COST ALLOCATION PLAN
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CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
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COSTS TO BE ALLOCATED
101-11- 110 - City Clerk
First Second
Allocation Allocation Total
Departmental Expenditures 453,870$ 453,870$
Total Deductions -$ -$
Incoming Costs
-- Building and Equipment Use 1,223$ -$ 1,223$ 101-11- 110 - City Clerk 4,736$ 4,736$
101-12- 120 - City Manager 4,560$ 4,560$
101-12- 121 - Communications & Comm. Relations 47,585$ 47,585$ 101-12- 123 - Purchasing 537$ 537$
101-12- 125 - Human Resources 29,970$ 29,970$
101-15- 150 - City Attorney 12,126$ 12,126$
101-30- 301 - Building Maintenance Division 25,802$ 25,802$ 101-50- 501 - Finance 5,884$ 5,884$
101-50- 502 - Revenue 296$ 296$
Total Incoming Costs 1,223$ 131,497$ 132,721$ Total Cost Adjustments -$ -$
Total Costs to be Allocated 455,093$ 131,497$ 586,591$ FY23. FULL COST ALLOCATION PLAN
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CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
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DEPARTMENTAL EXPENSE DETAIL
101-11- 110 - City Clerk
Distribution Percentage 65.00% 35.00%
Expense Type Expense ($)
Personnel
Salaries & Wages 230,656$ S 149,926$ 80,730$ Subtotal Personnel Cost 230,656$ 149,926$ 80,730$ Operating Services & Supplies
Services 24,724$ S 16,071$ 8,653$ Supplies 1,654$ s 1,075$ 579$ Info Tech Service Charges 31,873$ S 20,717$ 11,156$ Contractual Services 14,963$ S 9,726$ 5,237$ Elections 150,000$ S -$ 150,000$ Subtotal Operating Cost 223,214$ 47,589$ 175,625$ DEPARTMENTAL EXPENDITURES 453,870$ 197,516$ 256,355$ Disallowed Costs
Subtotal Disallowed Costs -$ -$ -$ Cost Adjustments
Subtotal Cost Adjustments -$ -$ -$ FUNCTIONAL COST 453,870$ 197,516$ 256,355$ First Allocation
Incoming - All Others 1,223$ 532$ 691$ Reallocate Admin Costs -$ -$ -$ Unallocated Costs (257,046)$ -$ (257,046)$ Subtotal of First Allocation 198,048$ 198,048$ -$ Second Allocation
Incoming - All Others 131,497$ 57,225$ 74,272$ Reallocate Admin Costs -$ -$ -$ Unallocated Costs (74,272)$ -$ (74,272)$ Subtotal of Second Allocation 57,225$ 57,225$ -$ TOTAL ALLOCATED 255,273$ 255,273$ -$ Spread
Method
Council & Records
Support Elections
FY23. FULL COST ALLOCATION PLAN
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CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
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101-11- 110 - City Clerk .
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ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
Council & Records Support .
.
101-11- 110 - City Clerk 11.00 2.391% 4,736$ 4,736$ 4,736$ 101-12- 120 - City Manager 9.00 1.957% 3,875$ 3,875$ 1,147$ 5,022$ 101-12- 123 - Purchasing 1.00 0.217% 431$ 431$ 127$ 558$ 101-12- 125 - Human Resources 11.00 2.391% 4,736$ 4,736$ 1,402$ 6,138$ 101-15- 150 - City Attorney 10.00 2.174% 4,305$ 4,305$ 1,274$ 5,580$ 101-30- 301 - Building Maintenance Division 13.00 2.826% 5,597$ 5,597$ 1,657$ 7,254$ 101-50- 501 - Finance 31.00 6.739% 13,347$ 13,347$ 3,951$ 17,298$ 101-50- 502 - Revenue 4.00 0.870% 1,722$ 1,722$ 510$ 2,232$ 101-10-100 - City Council 27.00 5.870% 11,625$ 11,625$ 3,441$ 15,066$ 101-16-163 - Land Use Engineering 11.00 2.391% 4,736$ 4,736$ 1,402$ 6,138$ 101-16-164 - Planning 39.00 8.478% 16,791$ 16,791$ 4,971$ 21,762$ 101-19-190 - Library Administration 4.00 0.870% 1,722$ 1,722$ 510$ 2,232$ 101-20-202 - Support Services Bureau 23.00 5.000% 9,902$ 9,902$ 2,931$ 12,834$ 101-20-204 - Community Services Bureau 9.00 1.957% 3,875$ 3,875$ 1,147$ 5,022$ 101-25-250 - Fire Suppression 22.00 4.783% 9,472$ 9,472$ 2,804$ 12,276$ 101-30-300 - FCS - Administration 12.00 2.609% 5,166$ 5,166$ 1,529$ 6,696$ 101-30-303 - Parks 14.00 3.043% 6,028$ 6,028$ 1,784$ 7,812$ 101-30-304 - Streets 15.00 3.261% 6,458$ 6,458$ 1,912$ 8,370$ 101-30-305 - Trees 1.00 0.217% 431$ 431$ 127$ 558$ 101-30-306 - Code Enforcement 1.00 0.217% 431$ 431$ 127$ 558$ 101-30-309 - Recreation and Senior Services 45.00 9.783% 19,374$ 19,374$ 5,735$ 25,110$ 101-30-310 - City Hall - State Street 2.00 0.435% 861$ 861$ 255$ 1,116$ 101-40-400 - Engineering 59.00 12.826% 25,402$ 25,402$ 7,520$ 32,921$ 101-40-401 - Streets & Inspections 20.00 4.348% 8,611$ 8,611$ 2,549$ 11,160$ 200 - Grants 8.00 1.739% 3,444$ 3,444$ 1,020$ 4,464$ 210 - Measure I Fund (2010) 3.00 0.652% 1,292$ 1,292$ 382$ 1,674$ 254 - Freeway Interchange Fund 1.00 0.217% 431$ 431$ 127$ 558$ 501-40 - Water Fund 15.00 3.261% 6,458$ 6,458$ 1,912$ 8,370$ 511-30 - Solid Waste 4.00 0.870% 1,722$ 1,722$ 510$ 2,232$ 521-40 - Wastewater Fund 10.00 2.174% 4,305$ 4,305$ 1,274$ 5,580$ FY23. FULL COST ALLOCATION PLAN
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CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
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101-11- 110 - City Clerk .
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ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
538-30 - Groves Fund 5.00 1.087% 2,153$ 2,153$ 637$ 2,790$ 564-30 - Aviation Fund 5.00 1.087% 2,153$ 2,153$ 637$ 2,790$ 604-50 - Information Technology Services Fund 8.00 1.739% 3,444$ 3,444$ 1,020$ 4,464$ 607-30 - Equipment Maintenance Fund 6.00 1.304% 2,583$ 2,583$ 765$ 3,348$ 608-50 - Utility Billing Fund 1.00 0.217% 431$ 431$ 127$ 558$ Total 460.00 100.000% 198,048$ 198,048$ 57,225$ 255,273$ .

Allocation Basis: # of Agenda Items
.

Source of Allocation: Agenda Item Report
FY23. FULL COST ALLOCATION PLAN
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CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
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ALLOCATION SUMMARY
101-11- 110 - City Clerk
101-11- 110 - City Clerk 4,736$ 4,736$ 101-12- 120 - City Manager 5,022$ 5,022$ 101-12- 123 - Purchasing 558$ 558$ 101-12- 125 - Human Resources 6,138$ 6,138$ 101-15- 150 - City Attorney 5,580$ 5,580$ 101-30- 301 - Building Maintenance Division 7,254$ 7,254$ 101-50- 501 - Finance 17,298$ 17,298$ 101-50- 502 - Revenue 2,232$ 2,232$ 101-10-100 - City Council 15,066$ 15,066$ 101-16-163 - Land Use Engineering 6,138$ 6,138$ 101-16-164 - Planning 21,762$ 21,762$ 101-19-190 - Library Administration 2,232$ 2,232$ 101-20-202 - Support Services Bureau 12,834$ 12,834$ 101-20-204 - Community Services Bureau 5,022$ 5,022$ 101-25-250 - Fire Suppression 12,276$ 12,276$ 101-30-300 - FCS - Administration 6,696$ 6,696$ 101-30-303 - Parks 7,812$ 7,812$
101-30-304 - Streets 8,370$ 8,370$ 101-30-305 - Trees 558$ 558$
101-30-306 - Code Enforcement 558$ 558$ 101-30-309 - Recreation and Senior Services 25,110$ 25,110$ 101-30-310 - City Hall - State Street 1,116$ 1,116$ 101-40-400 - Engineering 32,921$ 32,921$ 101-40-401 - Streets & Inspections 11,160$ 11,160$ 200 - Grants 4,464$ 4,464$
210 - Measure I Fund (2010) 1,674$ 1,674$ 254 - Freeway Interchange Fund 558$ 558$ 501-40 - Water Fund 8,370$ 8,370$
511-30 - Solid Waste 2,232$ 2,232$ 521-40 - Wastewater Fund 5,580$ 5,580$ Council & Records
Support Total
FY23. FULL COST ALLOCATION PLAN
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CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
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Redlands Regular Meeting of 12-05-23
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ALLOCATION SUMMARY
101-11- 110 - City Clerk
Council & Records
Support Total
538-30 - Groves Fund 2,790$ 2,790$ 564-30 - Aviation Fund 2,790$ 2,790$ 604-50 - Information Technology Services Fund 4,464$ 4,464$ 607-30 - Equipment Maintenance Fund 3,348$ 3,348$ 608-50 - Utility Billing Fund 558$ 558$ Total 255,273$ 255,273$
FY23. FULL COST ALLOCATION PLAN
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CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
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3 City Manager
The City Manager Department is responsible for leading the administrative operation of the City and providing direction to all City departments. The Department also facilitates City Council meetings and assists with implementing the policy direction of the City Council. The City Manager Department’s costs are allocated to Receiving Departments as follows:

• Internal City Support – represents the costs associated with providing management and oversight of City funds and departments. This function is allocated based upon budgeted expenditures by Department/Division/Fund.1

• Agenda Support – represents the costs associated with facilitating and overseeing agenda item development . This function is allocated based upon number of agenda items by Department/Division/Fund.

• Legislative Support – represents the costs associated with managing the City’s legislative agenda on behalf of City Departments. As these services benefit the overall goals of the City and its inhabitants, its costs have not been further allocated to City funds and departments.

• Internal Grant Support – represents the costs associated with managing grants on behalf of the City Manager’s Department.

As these services are internal to the City Manager’s Department, it has not been further allocated to any City fund or department.

The chart on the following page illustrates the functions and measures used to allocate City Manager costs. The top tier shows the Central Service Department, the second tier shows the functions developed, and the third tier shows the measures used to allocate costs Citywide. The pages following the chart provide an aggregate picture of the Department’s expenses, a function-by- function breakdown of expenses, each function’s allocation, and an allocation summary.

1 Since various staff are directly funded out of 501 Water, 511 Solid Waste, and 521 Wastewater the expenditures for these funds were excluded. Additionally, large one-time expenditures were excluded (i.e. Bad Debt Expense, Capital Leases, Depreciation Expense, General Govt. Services Surcharge, Interest, Resale Materials, Retiree Health Insurance, Taxes, Debt Services, and Fixed Assets).

FY23. FULL COST ALLOCATION PLAN
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CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
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CITY MANAGER
Internal City Support -
FTE
Budgeted Expenditures
Agenda Support
# of Agenda Items
Legislative Support
Not Allocated
Internal Grant Support
Not Allocated
FY23. FULL COST ALLOCATION PLAN
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CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
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COSTS TO BE ALLOCATED
101-12- 120 - City Manager
First Second
Allocation Allocation Total
Departmental Expenditures 786,973$ 786,973$
Total Deductions -$ -$
Incoming Costs
-- Building and Equipment Use 5,895$ -$ 5,895$ 101-11- 110 - City Clerk 3,875$ 1,147$ 5,022$ 101-12- 120 - City Manager 4,740.81$ 4,740.81$
101-12- 121 - Communications & Comm. Relations 19,421$ 19,421$ 101-12- 123 - Purchasing 2,109$ 2,109$
101-12- 125 - Human Resources 29,970$ 29,970$
101-15- 150 - City Attorney 10,451$ 10,451$
101-30- 301 - Building Maintenance Division 12,721$ 12,721$ 101-50- 501 - Finance 11,237$ 11,237$
101-50- 502 - Revenue 434$ 434$
Total Incoming Costs 9,770$ 92,232$ 102,001$ Total Cost Adjustments -$ -$
Total Costs to be Allocated 796,743$ 92,232$ 888,974$ FY23. FULL COST ALLOCATION PLAN
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CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
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DEPARTMENTAL EXPENSE DETAIL
101-12- 120 - City Manager
Distribution Percentage 50.63% 11.91% 18.65% 18.82%
Expense Type Expense ($)
Personnel
Salaries & Wages 673,119$ S 340,767$ 80,144$ 125,556$ 126,653$ Subtotal Personnel Cost 673,119$ 340,767$ 80,144$ 125,556$ 126,653$ Operating Services & Supplies
Services 38,568$ S 19,525$ 4,592$ 7,194$ 7,257$ Supplies 7,414$ S 3,753$ 883$ 1,383$ 1,395$ Info Tech Service Charges 57,372$ S 29,045$ 6,831$ 10,702$ 10,795$ Professional Services 10,500$ S 5,316$ 1,250$ 1,959$ 1,976$ Subtotal Operating Cost 113,854$ 57,639$ 13,556$ 21,237$ 21,423$ DEPARTMENTAL EXPENDITURES 786,973$ 398,405$ 93,700$ 146,793$ 148,075$ Disallowed Costs
Subtotal Disallowed Costs -$ -$ -$ -$ -$ Cost Adjustments
Subtotal Cost Adjustments -$ -$ -$ -$ -$ FUNCTIONAL COST 786,973$ 398,405$ 93,700$ 146,793$ 148,075$ First Allocation
Incoming - All Others 9,770$ 4,946$ 1,163$ 1,822$ 1,838$ Reallocate Admin Costs -$ -$ -$ -$ -$ Unallocated Costs (298,529)$ -$ -$ (148,615)$ (149,913)$ Subtotal of First Allocation 498,214$ 403,351$ 94,863$ -$ -$ Second Allocation
Incoming - All Others 92,232$ 46,692$ 10,981$ 17,204$ 17,354$ Reallocate Admin Costs -$ -$ -$ -$ -$ Unallocated Costs (34,558)$ -$ -$ (17,204)$ (17,354)$ Subtotal of Second Allocation 57,674$ 46,692.25$ 10,981.41$ -$ -$ TOTAL ALLOCATED 555,888$ 450,043$ 105,844$ -$ -$ Internal Grant
Support
Spread
Method
Internal City
Support Agenda Support Legislative
Support
FY23. FULL COST ALLOCATION PLAN
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CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
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Redlands Regular Meeting of 12-05-23
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101-12- 120 - City Manager .
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ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
Internal City Support .
.
101-11- 110 - City Clerk 596,699 0.568% 2,292$ 2,292$ 2,292$ 101-12- 120 - City Manager 751,019 0.715% 2,885$ 2,885$ 2,885$ 101-12- 121 - Communications & Comm. Relations 691,193 0.658% 2,655$ 2,655$ 311$ 2,966$ 101-12- 123 - Purchasing 350,750 0.334% 1,347$ 1,347$ 158$ 1,505$ 101-12- 125 - Human Resources 915,501 0.872% 3,517$ 3,517$ 412$ 3,929$ 101-15- 150 - City Attorney 775,452 0.738% 2,979$ 2,979$ 349$ 3,328$ 101-30- 301 - Building Maintenance Division 2,205,710 2.101% 8,473$ 8,473$ 994$ 9,466$ 101-50- 501 - Finance 1,749,192 1.666% 6,719$ 6,719$ 788$ 7,507$ 101-50- 502 - Revenue 1,003,034 0.955% 3,853$ 3,853$ 452$ 4,305$ 101-10-100 - City Council 556,249 0.530% 2,137$ 2,137$ 251$ 2,387$ 101-12-124 - Print Shop 5,175 0.005% 20$ 20$ 2$ 22$ 101-16-161 - Economic Development 647,084 0.616% 2,486$ 2,486$ 291$ 2,777$ 101-16-162 - Building & Safety 1,772,111 1.688% 6,807$ 6,807$ 798$ 7,605$ 101-16-163 - Land Use Engineering 584,298 0.556% 2,244$ 2,244$ 263$ 2,508$ 101-16-164 - Planning 2,011,198 1.915% 7,725$ 7,725$ 906$ 8,631$ 101-19-190 - Library Administration 2,912,512 2.774% 11,187$ 11,187$ 1,312$ 12,499$ 101-19-191 - Lincoln Shrine 1,197 0.001% 5$ 5$ 1$ 5$ 101-20-200 - Patrol Services 25,451,432 24.238% 97,763$ 97,763$ 11,464$ 109,228$ 101-20-201 - Communications Unit 2,835,909 2.701% 10,893$ 10,893$ 1,277$ 12,171$ 101-20-202 - Support Services Bureau 5,429,198 5.170% 20,855$ 20,855$ 2,446$ 23,300$ 101-20-204 - Community Services Bureau 199,741 0.190% 767$ 767$ 90$ 857$ 101-20-205 - Special Services Bureau 455,556 0.434% 1,750$ 1,750$ 205$ 1,955$ 101-25-250 - Fire Suppression 16,477,696 15.692% 63,294$ 63,294$ 7,422$ 70,716$ 101-25-251 - Community Risk Reduction 1,002,760 0.955% 3,852$ 3,852$ 452$ 4,303$ 101-25-252 - Training Program 111,525 0.106% 428$ 428$ 50$ 479$ 101-25-254 - Emergency Preparedness 158,887 0.151% 610$ 610$ 72$ 682$ 101-30-300 - FCS - Administration 1,304,003 1.242% 5,009$ 5,009$ 587$ 5,596$ 101-30-303 - Parks 3,321,399 3.163% 12,758$ 12,758$ 1,496$ 14,254$ 101-30-305 - Trees 1,735,042 1.652% 6,665$ 6,665$ 782$ 7,446$ 101-30-306 - Code Enforcement 635,003 0.605% 2,439$ 2,439$ 286$ 2,725$ 101-30-309 - Recreation and Senior Services 1,976,583 1.882% 7,592$ 7,592$ 890$ 8,483$ 101-30-310 - City Hall - State Street 969,959 0.924% 3,726$ 3,726$ 437$ 4,163$ 101-30-311 - Animal Services 797,656 0.760% 3,064$ 3,064$ 359$ 3,423$ 101-40-400 - Engineering 971,058 0.925% 3,730$ 3,730$ 437$ 4,167$ 101-40-401 - Streets & Inspections 2,874,327 2.737% 11,041$ 11,041$ 1,295$ 12,336$ 101-40-402 - Electrical 1,461,713 1.392% 5,615$ 5,615$ 658$ 6,273$ 205-25 - Emergency Medical Services Fund 5,656,011 5.386% 21,726$ 21,726$ 2,548$ 24,273$ FY23. FULL COST ALLOCATION PLAN
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CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
627 of 966
101-12- 120 - City Manager .
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ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
206 - Household Hazardous Waste Fund 135,939 0.129% 522$ 522$ 61$ 583$ 211-40 - PARIS 509,568 0.485% 1,957$ 1,957$ 230$ 2,187$ 221 - Air Quality Improvement Fund 417 0.000% 2$ 2$ 0$ 2$ 236 - Downtown Redlands Business Area Fund 109,558 0.104% 421$ 421$ 49$ 470$ 237 - Parking Authority Fund 18,900 0.018% 73$ 73$ 9$ 81$ 246 - Asset Forfeiture Fund 191,924 0.183% 737.2$ 737$ 86$ 824$ 249 - Supplemental Law Enforcement Fund 251,391 0.239% 966$ 966$ 113$ 1,079$ 250 - Park and Open Space Development Fund 3,658 0.003% 14$ 14$ 2$ 16$ 253 - Traffic Signals Fund 100,000 0.095% 384$ 384$ 45$ 429$ 260-30 - Street Lighting District #1 Fund 20,012 0.019% 77$ 77$ 9$ 86$ 261-30 - CFD 2004-1 Assessments Fund 449,420 0.428% 1,726$ 1,726$ 202$ 1,929$ 263-30 - Landscape Maintenance District Fund 47,607 0.045% 183$ 183$ 21$ 204$ 305 - General Debt Service Fund 3,165 0.003% 12$ 12$ 1$ 14$ 405 - Storm Drain Construction Fund 571,500 0.544% 2,195$ 2,195$ 257$ 2,453$ 531-40 - Nonpotable Water Fund 551,473 0.525% 2,118$ 2,118$ 248$ 2,367$ 538-30 - Groves Fund 1,073,142 1.022% 4,122$ 4,122$ 483$ 4,606$ 562-30 - Cemetery Fund 1,002,818 0.955% 3,852$ 3,852$ 452$ 4,304$ 564-30 - Aviation Fund 338,091 0.322% 1,299$ 1,299$ 152$ 1,451$ 602-12 - Liability Self Insurance Fund 344,098 0.328% 1,322$ 1,322$ 155$ 1,477$ 604-50 - Information Technology Services Fund 3,052,645 2.907% 11,726$ 11,726$ 1,375$ 13,101$ 606-12 - Workers' Compensation Fund 1,132,651 1.079% 4,351$ 4,351$ 510$ 4,861$ 607-30 - Equipment Maintenance Fund 1,863,315 1.774% 7,157$ 7,157$ 839$ 7,997$ 608-50 - Utility Billing Fund 1,814,601 1.728% 6,970$ 6,970$ 817$ 7,788$ 810 - Community Facilities District Fund 48,000 0.046% 184$ 184$ 22$ 206$ 820-16 - Successor to RDA Fund 19,468 0.019% 75$ 75$ 9$ 84$ Total 105,007,193.00 100.000% 403,351$ 403,351$ 46,692$ 450,043$ .

Allocation Basis: Budgeted Expenditures
.

Source of Allocation: FY22-23 Adopted Budget
FY23. FULL COST ALLOCATION PLAN
__________________________________________________________________________________________________________________________________________

CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
628 of 966
101-12- 120 - City Manager .
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ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
Agenda Support .
.
101-11- 110 - City Clerk 11 2.391% 2,268$ 2,268$ 2,268$ 101-12- 120 - City Manager 9 1.957% 1,856$ 1,856$ 1,856$ 101-12- 123 - Purchasing 1 0.217% 206$ 206$ 25$ 231$ 101-12- 125 - Human Resources 11 2.391% 2,268$ 2,268$ 275$ 2,543$ 101-15- 150 - City Attorney 10 2.174% 2,062$ 2,062$ 250$ 2,312$ 101-30- 301 - Building Maintenance Division 13 2.826% 2,681$ 2,681$ 324$ 3,005$ 101-50- 501 - Finance 31 6.739% 6,393$ 6,393$ 774$ 7,167$ 101-50- 502 - Revenue 4 0.870% 825$ 825$ 100$ 925$ 101-10-100 - City Council 27 5.870% 5,568$ 5,568$ 674$ 6,242$ 101-16-163 - Land Use Engineering 11 2.391% 2,268$ 2,268$ 275$ 2,543$ 101-16-164 - Planning 39 8.478% 8,043$ 8,043$ 973$ 9,016$ 101-19-190 - Library Administration 4 0.870% 825$ 825$ 100$ 925$ 101-20-202 - Support Services Bureau 23 5.000% 4,743$ 4,743$ 574$ 5,317$ 101-20-204 - Community Services Bureau 9 1.957% 1,856$ 1,856$ 225$ 2,081$ 101-25-250 - Fire Suppression 22 4.783% 4,537$ 4,537$ 549$ 5,086$ 101-30-300 - FCS - Administration 12 2.609% 2,475$ 2,475$ 299$ 2,774$ 101-30-303 - Parks 14 3.043% 2,887$ 2,887$ 349$ 3,237$ 101-30-304 - Streets 15 3.261% 3,093$ 3,093$ 374$ 3,468$ 101-30-305 - Trees 1 0.217% 206$ 206$ 25$ 231$ 101-30-306 - Code Enforcement 1 0.217% 206$ 206$ 25$ 231$ 101-30-309 - Recreation and Senior Services 45 9.783% 9,280$ 9,280$ 1,123$ 10,403$ 101-30-310 - City Hall - State Street 2 0.435% 412$ 412$ 50$ 462$ 101-40-400 - Engineering 59 12.826% 12,167$ 12,167$ 1,473$ 13,640$ 101-40-401 - Streets & Inspections 20 4.348% 4,124$ 4,124$ 499$ 4,624$ 200 - Grants 8 1.739% 1,650$ 1,650$ 200$ 1,849$ 210 - Measure I Fund (2010) 3 0.652% 619$ 619$ 75$ 694$ 254 - Freeway Interchange Fund 1 0.217% 206$ 206$ 25$ 231$ 501-40 - Water Fund 15 3.261% 3,093$ 3,093$ 374$ 3,468$ 511-30 - Solid Waste 4 0.870% 825$ 825$ 100$ 925$ 521-40 - Wastewater Fund 10 2.174% 2,062$ 2,062$ 250$ 2,312$ FY23. FULL COST ALLOCATION PLAN
__________________________________________________________________________________________________________________________________________

CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
629 of 966
101-12- 120 - City Manager .
.

ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
538-30 - Groves Fund 5 1.087% 1,031$ 1,031$ 125$ 1,156$ 564-30 - Aviation Fund 5 1.087% 1,031$ 1,031$ 125$ 1,156$ 604-50 - Information Technology Services Fund 8 1.739% 1,650$ 1,650$ 200$ 1,849$ 607-30 - Equipment Maintenance Fund 6 1.304% 1,237$ 1,237$ 150$ 1,387$ 608-50 - Utility Billing Fund 1 0.217% 206$ 206$ 25$ 231$ Total 460.00 100.000% 94,863$ 94,863$ 10,981$ 105,844$ .

Allocation Basis: # of Agenda Items
.

Source of Allocation: Agenda Item Report
FY23. FULL COST ALLOCATION PLAN
__________________________________________________________________________________________________________________________________________

CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
630 of 966

ALLOCATION SUMMARY
101-12- 120 - City Manager
101-11- 110 - City Clerk 2,292$ 2,268$ 4,560$ 101-12- 120 - City Manager 2,885$ 1,856$ 4,740.81$ 101-12- 121 - Communications & Comm. Relations 2,966$ -$ 2,966$ 101-12- 123 - Purchasing 1,505$ 231$ 1,736$ 101-12- 125 - Human Resources 3,929$ 2,543$ 6,472$ 101-15- 150 - City Attorney 3,328$ 2,312$ 5,640$ 101-30- 301 - Building Maintenance Division 9,466$ 3,005$ 12,471$ 101-50- 501 - Finance 7,507$ 7,167$ 14,673$ 101-50- 502 - Revenue 4,305$ 925$ 5,229$ 101-10-100 - City Council 2,387$ 6,242$ 8,629$ 101-12-124 - Print Shop 22$ -$ 22$ 101-16-161 - Economic Development 2,777$ -$ 2,777$ 101-16-162 - Building & Safety 7,605$ -$ 7,605.22$ 101-16-163 - Land Use Engineering 2,508$ 2,543$ 5,051$ 101-16-164 - Planning 8,631$ 9,016$ 17,647$ 101-19-190 - Library Administration 12,499$ 925$ 13,424$ 101-19-191 - Lincoln Shrine 5$ -$ 5$ 101-20-200 - Patrol Services 109,228$ -$ 109,227.75$ 101-20-201 - Communications Unit 12,171$ -$ 12,170.63$ 101-20-202 - Support Services Bureau 23,300$ 5,317$ 28,617.20$ 101-20-204 - Community Services Bureau 857$ 2,081$ 2,937.84$ 101-20-205 - Special Services Bureau 1,955$ -$ 1,955$ 101-25-250 - Fire Suppression 70,716$ 5,086$ 75,802$ 101-25-251 - Community Risk Reduction 4,303$ -$ 4,303.46$ 101-25-252 - Training Program 479$ -$ 479$ 101-25-254 - Emergency Preparedness 682$ -$ 682$ 101-30-300 - FCS - Administration 5,596$ 2,774$ 8,370$ 101-30-303 - Parks 14,254$ 3,237$ 17,490.71$ 101-30-304 - Streets -$ 3,468$ 3,467.72$ Internal City
Support
Agenda
Support Total
FY23. FULL COST ALLOCATION PLAN
__________________________________________________________________________________________________________________________________________

CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
631 of 966

ALLOCATION SUMMARY
101-12- 120 - City Manager
Internal City
Support
Agenda
Support Total
101-30-305 - Trees 7,446$ 231$ 7,677$ 101-30-306 - Code Enforcement 2,725$ 231$ 2,956$ 101-30-309 - Recreation and Senior Services 8,483$ 10,403$ 18,885.90$ 101-30-310 - City Hall - State Street 4,163$ 462$ 4,625$ 101-30-311 - Animal Services 3,423$ -$ 3,423$ 101-40-400 - Engineering 4,167$ 13,640$ 17,807.11$ 101-40-401 - Streets & Inspections 12,336$ 4,624$ 16,959.13$ 101-40-402 - Electrical 6,273$ -$ 6,273.11$ 200 - Grants -$ 1,849$ 1,849$
205-25 - Emergency Medical Services Fund 24,273$ -$ 24,273$ 206 - Household Hazardous Waste Fund 583$ -$ 583.40$ 210 - Measure I Fund (2010) -$ 694$ 693.54$ 211-40 - PARIS 2,187$ -$ 2,186.87$ 221 - Air Quality Improvement Fund 2$ -$ 1.79$ 236 - Downtown Redlands Business Area Fund 470$ -$ 470$ 237 - Parking Authority Fund 81$ -$ 81$ 246 - Asset Forfeiture Fund 824$ -$ 823.66$ 249 - Supplemental Law Enforcement Fund 1,079$ -$ 1,079$ 250 - Park and Open Space Development Fund 16$ -$ 16$ 253 - Traffic Signals Fund 429$ -$ 429$ 254 - Freeway Interchange Fund -$ 231$ 231.18$ 260-30 - Street Lighting District #1 Fund 86$ -$ 85.88$ 261-30 - CFD 2004-1 Assessments Fund 1,929$ -$ 1,929$ 263-30 - Landscape Maintenance District Fund 204$ -$ 204$ 305 - General Debt Service Fund 14$ -$ 14$ 405 - Storm Drain Construction Fund 2,453$ -$ 2,453$ 501-40 - Water Fund -$ 3,468$ 3,468$ 511-30 - Solid Waste -$ 925$ 925$ 521-40 - Wastewater Fund -$ 2,312$ 2,312$ FY23. FULL COST ALLOCATION PLAN
__________________________________________________________________________________________________________________________________________

CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
632 of 966

ALLOCATION SUMMARY
101-12- 120 - City Manager
Internal City
Support
Agenda
Support Total
531-40 - Nonpotable Water Fund 2,367$ -$ 2,367$ 538-30 - Groves Fund 4,606$ 1,156$ 5,761$ 562-30 - Cemetery Fund 4,304$ -$ 4,304$ 564-30 - Aviation Fund 1,451$ 1,156$ 2,607$ 602-12 - Liability Self Insurance Fund 1,477$ -$ 1,477$ 604-50 - Information Technology Services Fund 13,101$ 1,849$ 14,950$ 606-12 - Workers' Compensation Fund 4,861$ -$ 4,861$ 607-30 - Equipment Maintenance Fund 7,997$ 1,387$ 9,384$ 608-50 - Utility Billing Fund 7,788$ 231$ 8,019$ 810 - Community Facilities District Fund 206$ -$ 206$ 820-16 - Successor to RDA Fund 84$ -$ 84$ Total 450,043$ 105,844$ 555,888$
FY23. FULL COST ALLOCATION PLAN
__________________________________________________________________________________________________________________________________________

CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
633 of 966
4 Communications and Community Relations
The Communications and Community Relations Division, which is part of the City Manager Department, is responsible overseeing the City’s communication initiatives, managing the City’s media channels and informing the community of City services and events.

The costs associated with the Communications and Community Relations Department are allocated to Receiving Department s as follows:

• Departmental Support – represents the costs associated with acting as an intermediary between City Departments and the media, reviewing correspondence, managing interviews, and updating the City’s website and social media on behalf of the City and its Departments. This function is allocated by number of full-time employees (FTE) by Department/Division/Fund.

• Redlands TV (RTV) – represents the costs associated with operations and development of TV programming. This function is allocated by number of recorded meetings and programs by Department/Division/Fund.

• Community Relations – represents the costs associated community engagement and outreach. This function is in relation to the public and does not directly support any City fund or department, hence it is not further allocated.

The chart on the following page illustrates the functions and measures used to allocate Communications and Community Relations costs. The top tier shows the Central Service Department/Division, the second tier shows the functions developed, and the third tier shows the measures used to allocate costs Citywide. The pages following the chart provide an aggregate picture of the Division’s expenses, a function-by-function breakdown of expenses, each function’s allocation, and an allocation summary.

FY23. FULL COST ALLOCATION PLAN
__________________________________________________________________________________________________________________________________________

CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
634 of 966

COMMUNICATIONS & COMMUNITY RELATIONS
Departmental Support
# of FTE
Redlands TV (RTV)
# of Recorded
Meetings & Programs
Community Relations
Not Allocated
FY23. FULL COST ALLOCATION PLAN
__________________________________________________________________________________________________________________________________________

CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
635 of 966

COSTS TO BE ALLOCATED
101-12- 121 - Communications & Comm. Relations
First Second
Allocation Allocation Total
Departmental Expenditures 641,634$ 641,634$
Total Deductions -$ -$
Incoming Costs
-- Building and Equipment Use 2,211$ -$ 2,211$ 101-12- 120 - City Manager 2,655$ 311$ 2,966$ 101-12- 121 - Communications & Comm. Relations 1,587$ 1,587$ 101-12- 123 - Purchasing 47$ 47$
101-12- 125 - Human Resources 29,970$ 29,970$
101-15- 150 - City Attorney 1,232$ 1,232$
101-30- 301 - Building Maintenance Division 51,957$ 51,957$ 101-50- 501 - Finance 6,354$ 6,354$
101-50- 502 - Revenue 401$ 401$
Total Incoming Costs 4,866$ 91,859$ 96,725$ Total Cost Adjustments -$ -$
Total Costs to be Allocated 646,500$ 91,859$ 738,359$ FY23. FULL COST ALLOCATION PLAN
__________________________________________________________________________________________________________________________________________

CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
636 of 966

DEPARTMENTAL EXPENSE DETAIL
101-12- 121 - Communications & Comm. Relations
Distribution Percentage 9.63% 36.61% 29.55% 24.20%
Expense Type Expense ($)
Personnel
Salaries & Wages 534,452$ S 51,491$ 195,685$ 157,918$ 129,359$ Subtotal Personnel Cost 534,452$ 51,491$ 195,685$ 157,918$ 129,359$ Operating Services & Supplies
Services 15,537$ S 1,497$ 5,689$ 4,591$ 3,761$ Supplies 4,650$ S 448$ 1,703$ 1,374$ 1,125$ Info Tech Service Charges 25,499$ S 2,457$ 9,336$ 7,534$ 6,172$ Professional Services 30,707$ S 2,958$ 11,243$ 9,073$ 7,432$ City Garage Charges 789$ S 76$ 289$ 233$ 191$ All Other Equipment 30,000$ S 2,890$ 10,984$ 8,864$ 7,261$ Subtotal Operating Cost 107,182$ 10,326$ 39,244$ 31,670$ 25,942$ DEPARTMENTAL EXPENDITURES 641,634$ 61,817$ 234,929$ 189,587$ 155,301$ Disallowed Costs
Subtotal Disallowed Costs -$ -$ -$ -$ -$ Cost Adjustments
Subtotal Cost Adjustments -$ -$ -$ -$ -$ FUNCTIONAL COST 641,634$ 61,817$ 234,929$ 189,587$ 155,301$ First Allocation
Incoming - All Others 4,866$ 469$ 1,781$ 1,438$ 1,178$ Reallocate Admin Costs (0)$ (62,286)$ 25,237$ 20,366$ 16,683$ Unallocated Costs (173,161)$ -$ -$ (173,161)$ Subtotal of First Allocation 473,338$ 261,947$ 211,391$ -$ Second Allocation
Incoming - All Others 91,859$ 8,850$ 33,633$ 27,142$ 22,234$ Reallocate Admin Costs -$ (8,850)$ 3,586$ 2,894$ 2,370$ Unallocated Costs (24,604)$ -$ -$ (24,604)$ Subtotal of Second Allocation 67,255$ 37,219.24$ 30,035.89$ -$ TOTAL ALLOCATED 540,593$ 299,166$ 241,427$ -$ Spread
Method
General
Admin
Departmental
Support
Redlands TV
(RTV)
Community
Relations
FY23. FULL COST ALLOCATION PLAN
__________________________________________________________________________________________________________________________________________

CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
637 of 966
101-12- 121 - Communications & Comm. Relations .
.

ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
Departmental Support .
.
101-11- 110 - City Clerk 2.00 0.385% 1,007$ 1,007$ 1,007$ 101-12- 120 - City Manager 2.99 0.575% 1,506$ 1,506$ 1,506$ 101-12- 121 - Communications & Comm. Relations 3.15 0.606% 1,587$ 1,587$ 1,587$ 101-12- 123 - Purchasing 2.10 0.404% 1,058$ 1,058$ 153$ 1,211$ 101-12- 125 - Human Resources 4.55 0.875% 2,292$ 2,292$ 331$ 2,623$ 101-15- 150 - City Attorney 2.20 0.423% 1,108$ 1,108$ 160$ 1,268$ 101-30- 301 - Building Maintenance Division 2.55 0.490% 1,285$ 1,285$ 185$ 1,470$ 101-50- 501 - Finance 9.29 1.787% 4,680$ 4,680$ 675$ 5,355$ 101-50- 502 - Revenue 3.10 0.596% 1,562$ 1,562$ 225$ 1,787$ 101-10-100 - City Council 1.13 0.217% 569$ 569$ 82$ 651$ 101-16-161 - Economic Development 2.00 0.385% 1,007$ 1,007$ 145$ 1,153$ 101-16-162 - Building & Safety 8.00 1.538% 4,030$ 4,030$ 582$ 4,612$ 101-16-163 - Land Use Engineering 2.65 0.510% 1,335$ 1,335$ 193$ 1,528$ 101-16-164 - Planning 10.00 1.923% 5,037$ 5,037$ 727$ 5,764$ 101-19-190 - Library Administration 20.00 3.846% 10,075$ 10,075$ 1,454$ 11,529$ 101-20-200 - Patrol Services 99.00 19.038% 49,870$ 49,870$ 7,199$ 57,068$ 101-20-201 - Communications Unit 16.00 3.077% 8,060$ 8,060$ 1,163$ 9,223$ 101-20-202 - Support Services Bureau 13.00 2.500% 6,549$ 6,549$ 945$ 7,494$ 101-25-250 - Fire Suppression 36.55 7.029% 18,412$ 18,412$ 2,658$ 21,069$ 101-25-251 - Community Risk Reduction 5.00 0.962% 2,519$ 2,519$ 364$ 2,882$ 101-25-254 - Emergency Preparedness 0.35 0.067% 176$ 176$ 25$ 202$ 101-30-300 - FCS - Administration 3.31 0.637% 1,667$ 1,667$ 241$ 1,908$ 101-30-302 - Electrical 0.01 0.002% 5$ 5$ 1$ 6$ 101-30-303 - Parks 12.88 2.477% 6,488$ 6,488$ 937$ 7,425$ 101-30-304 - Streets 0.01 0.002% 5$ 5$ 1$ 6$ 101-30-305 - Trees 4.22 0.812% 2,126$ 2,126$ 307$ 2,433$ 101-30-306 - Code Enforcement 4.58 0.881% 2,307$ 2,307$ 333$ 2,640$ 101-30-309 - Recreation and Senior Services 9.04 1.738% 4,554$ 4,554$ 657$ 5,211$ 101-30-310 - City Hall - State Street 0.80 0.154% 403$ 403$ 58$ 461$ 101-30-311 - Animal Services 4.00 0.769% 2,015$ 2,015$ 291$ 2,306$ FY23. FULL COST ALLOCATION PLAN
__________________________________________________________________________________________________________________________________________

CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
638 of 966
101-12- 121 - Communications & Comm. Relations .
.

ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
101-40-400 - Engineering 2.05 0.394% 1,033$ 1,033$ 149$ 1,182$ 101-40-401 - Streets & Inspections 15.80 3.038% 7,959$ 7,959$ 1,149$ 9,108$ 101-40-402 - Electrical 1.00 0.192% 504$ 504$ 73$ 576$ 205-25 - Emergency Medical Services Fund 22.00 4.231% 11,082$ 11,082$ 1,600$ 12,682$ 211-40 - PARIS 2.70 0.519% 1,360$ 1,360$ 196$ 1,556$ 260-30 - Street Lighting District #1 Fund 0.09 0.017% 45$ 45$ 7$ 52$ 261-30 - CFD 2004-1 Assessments Fund 0.50 0.096% 252$ 252$ 36$ 288$ 263-30 - Landscape Maintenance District Fund 0.03 0.006% 15$ 15$ 2$ 17$ 501-40 - Water Fund 64.03 12.313% 32,254$ 32,254$ 4,656$ 36,910$ 511-30 - Solid Waste 47.62 9.158% 23,988$ 23,988$ 3,463$ 27,450$ 521-40 - Wastewater Fund 31.76 6.108% 15,999$ 15,999$ 2,309$ 18,308$ 531-40 - Nonpotable Water Fund 0.52 0.100% 262$ 262$ 38$ 300$ 538-30 - Groves Fund 2.00 0.385% 1,007$ 1,007$ 145$ 1,153$ 562-30 - Cemetery Fund 4.45 0.856% 2,242$ 2,242$ 324$ 2,565$ 564-30 - Aviation Fund 1.26 0.242% 635$ 635$ 92$ 726$ 602-12 - Liability Self Insurance Fund 1.20 0.231% 604$ 604$ 87$ 692$ 604-50 - Information Technology Services Fund 12.79 2.460% 6,443$ 6,443$ 930$ 7,373$ 606-12 - Workers' Compensation Fund 4.20 0.808% 2,116$ 2,116$ 305$ 2,421$ 607-30 - Equipment Maintenance Fund 7.41 1.425% 3,733$ 3,733$ 539$ 4,271$ 608-50 - Utility Billing Fund 14.10 2.711% 7,103$ 7,103$ 1,025$ 8,128$ 820-16 - Successor to RDA Fund 0.04 0.008% 20$ 20$ 3$ 23$ Total 520.01 100.000% 261,947$ 261,947$ 37,219$ 299,166$ .

Allocation Basis: # of FTE
.

Source of Allocation: FY22-23 Payroll Staffing
FY23. FULL COST ALLOCATION PLAN
__________________________________________________________________________________________________________________________________________

CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
639 of 966
101-12- 121 - Communications & Comm. Relations .
.

ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
Redlands TV (RTV) .
.
101-11- 110 - City Clerk 26.00 22.034% 46,578$ 46,578$ 46,578$ 101-12- 120 - City Manager 10.00 8.475% 17,914$ 17,914$ 17,914$ 101-16-164 - Planning 25.00 21.186% 44,786$ 44,786$ 9,157$ 53,944$ 101-20-200 - Patrol Services 14.00 11.864% 25,080$ 25,080$ 5,128$ 30,208$ 101-30-309 - Recreation and Senior Services 2.00 1.695% 3,583$ 3,583$ 733$ 4,315$ 101-30-311 - Animal Services 38.00 32.203% 68,075$ 68,075$ 13,919$ 81,994$ Other 3.00 2.542% 5,374$ 5,374$ 1,099$ 6,473$ Total 118.00 100.000% 211,391$ 211,391$ 30,036$ 241,427$ .

Allocation Basis: # of Recorded Meetings & Programs
.

Source of Allocation: Multimedia Report
FY23. FULL COST ALLOCATION PLAN
__________________________________________________________________________________________________________________________________________

CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
640 of 966

ALLOCATION SUMMARY
101-12- 121 - Communications & Comm. Relations
101-11- 110 - City Clerk 1,007$ 46,578$ 47,585$ 101-12- 120 - City Manager 1,506$ 17,914$ 19,421$ 101-12- 121 - Communications & Comm. Relations 1,587$ -$ 1,587$ 101-12- 123 - Purchasing 1,211$ -$ 1,211$ 101-12- 125 - Human Resources 2,623$ -$ 2,623$ 101-15- 150 - City Attorney 1,268$ -$ 1,268$ 101-30- 301 - Building Maintenance Division 1,470$ -$ 1,470$ 101-50- 501 - Finance 5,355$ -$ 5,355$ 101-50- 502 - Revenue 1,787$ -$ 1,787$ 101-10-100 - City Council 651$ -$ 651$ 101-16-161 - Economic Development 1,153$ -$ 1,153$ 101-16-162 - Building & Safety 4,612$ -$ 4,612$ 101-16-163 - Land Use Engineering 1,528$ -$ 1,528$ 101-16-164 - Planning 5,764$ 53,944$ 59,708$ 101-19-190 - Library Administration 11,529$ -$ 11,529$ 101-20-200 - Patrol Services 57,068$ 30,208$ 87,277$ 101-20-201 - Communications Unit 9,223$ -$ 9,223$ 101-20-202 - Support Services Bureau 7,494$ -$ 7,494$ 101-25-250 - Fire Suppression 21,069$ -$ 21,069$ 101-25-251 - Community Risk Reduction 2,882$ -$ 2,882$ 101-25-254 - Emergency Preparedness 202$ -$ 202$ 101-30-300 - FCS - Administration 1,908$ -$ 1,908$ 101-30-302 - Electrical 6$ -$ 6$ 101-30-303 - Parks 7,425$ -$ 7,425$
101-30-304 - Streets 6$ -$ 6$ 101-30-305 - Trees 2,433$ -$ 2,433$
101-30-306 - Code Enforcement 2,640$ -$ 2,640$ 101-30-309 - Recreation and Senior Services 5,211$ 4,315$ 9,527$ 101-30-310 - City Hall - State Street 461$ -$ 461$ Departmental
Support
Redlands
TV (RTV) Total
FY23. FULL COST ALLOCATION PLAN
__________________________________________________________________________________________________________________________________________

CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
641 of 966

ALLOCATION SUMMARY
101-12- 121 - Communications & Comm. Relations
Departmental
Support
Redlands
TV (RTV) Total
101-30-311 - Animal Services 2,306$ 81,994$ 84,300$ 101-40-400 - Engineering 1,182$ -$ 1,182$ 101-40-401 - Streets & Inspections 9,108$ -$ 9,108$ 101-40-402 - Electrical 576$ -$ 576$ 205-25 - Emergency Medical Services Fund 12,682$ -$ 12,682$ 211-40 - PARIS 1,556$ -$ 1,556$
260-30 - Street Lighting District #1 Fund 52$ -$ 52$ 261-30 - CFD 2004-1 Assessments Fund 288$ -$ 288$ 263-30 - Landscape Maintenance District Fund 17$ -$ 17$ 501-40 - Water Fund 36,910$ -$ 36,910$ 511-30 - Solid Waste 27,450$ -$ 27,450$ 521-40 - Wastewater Fund 18,308$ -$ 18,308$ 531-40 - Nonpotable Water Fund 300$ -$ 300$ 538-30 - Groves Fund 1,153$ -$ 1,153$ 562-30 - Cemetery Fund 2,565$ -$ 2,565$ 564-30 - Aviation Fund 726$ -$ 726$ 602-12 - Liability Self Insurance Fund 692$ -$ 692$ 604-50 - Information Technology Services Fund 7,373$ -$ 7,373$ 606-12 - Workers' Compensation Fund 2,421$ -$ 2,421$ 607-30 - Equipment Maintenance Fund 4,271$ -$ 4,271$ 608-50 - Utility Billing Fund 8,128$ -$ 8,128$ 820-16 - Successor to RDA Fund 23$ -$ 23$ Other -$ 6,473$ 6,473$
Total 299,166$ 241,427$ 540,593$
FY23. FULL COST ALLOCATION PLAN
__________________________________________________________________________________________________________________________________________

CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
642 of 966
5 Purchasing
The Purchasing Division, which is part of the City Manager Department, is responsible for managing the City’s procurement and inventory functions on behalf of other City Departments. Costs associated with the Purchasing Division are allocated to receiving departments through the following functions:

• Purchasing Training – represents the costs associated with training City staff that perform purchasing functions on creating and managing Bids, RFPs, RFQs, and requisitions within their departments. This function is allocated based upon the number of training attendees by Department/Division/Fund.

• Purchasing and Support – represents the costs associated with converting RFPs, Bids, and requisitions to purchase orders to maintain compliance with City purchasing guidelines. This function is allocated based on the value of purchase orders by Department/Division/Fund.

• Warehouse – represents the costs associated with managing the warehouse automated system, adding users and removing users, reviewing contracts with vendors who supply the warehouse, and running monthly reports. This function is allocated based on number of warehouse items checked out by Department/Division/Fund.

• Surplus – represents the costs associated with redistributing or disposing of City equipment and vehicles. This function is allocated based on number of surplussed items by Department/Division/Fund.

The chart on the following page illustrates the functions and measures used to allocate Purchasing costs. The top tier shows the Central Service Department, the second tier shows the functions developed, and the third tier shows the measures used to allocate costs Citywide. The pages following the chart provide an aggregate picture of the Division ’s expenses, a function-by-function breakdown of expenses, each function’s allocation, and an allocation summary.

FY23. FULL COST ALLOCATION PLAN
__________________________________________________________________________________________________________________________________________

CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
643 of 966

Purchasing
Purchasing
Training
# of Training
Atendees
Purchasing
Support
Value of POs
# of
Warehouse
Items
Checked Out
Transaction
Report
Surplus
# of Surplussed
Items
FY23. FULL COST ALLOCATION PLAN
__________________________________________________________________________________________________________________________________________

CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
644 of 966

COSTS TO BE ALLOCATED
101-12- 123 - Purchasing
First Second
Allocation Allocation Total
Departmental Expenditures 356,050$ 356,050$
Total Deductions -$ -$
Incoming Costs
-- Building and Equipment Use 10,578$ -$ 10,578$ 101-11- 110 - City Clerk 431$ 127$ 558$ 101-12- 120 - City Manager 1,554$ 183$ 1,736$ 101-12- 121 - Communications & Comm. Relations 1,058$ 153$ 1,211$ 101-12- 123 - Purchasing 599$ 599$
101-12- 125 - Human Resources 19,980$ 19,980$
101-15- 150 - City Attorney 1,852$ 1,852$
101-30- 301 - Building Maintenance Division 34,210$ 34,210$ 101-50- 501 - Finance 5,731$ 5,731$
101-50- 502 - Revenue 162$ 162$
Total Incoming Costs 13,620$ 62,997$ 76,618$ Total Cost Adjustments -$ -$
Total Costs to be Allocated 369,670$ 62,997$ 432,668$ FY23. FULL COST ALLOCATION PLAN
__________________________________________________________________________________________________________________________________________

CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
645 of 966

DEPARTMENTAL EXPENSE DETAIL
101-12- 123 - Purchasing
Distribution Percentage 10.00% 76.00% 7.00% 7.00%
Expense Type Expense ($)
Personnel
Salaries & Wages 296,680$ S 29,668$ 225,477$ 20,768$ 20,768$ Subtotal Personnel Cost 296,680$ 29,668$ 225,477$ 20,768$ 20,768$ Operating Services & Supplies
Services 13,176$ S 1,318$ 10,014$ 922$ 922$ Supplies 14,373$ S 1,437$ 10,923$ 1,006$ 1,006$ Info Tech Service Charges 25,499$ S 2,550$ 19,379$ 1,785$ 1,785$ Contractual Services 330$ S 33$ 251$ 23$ 23$ Professional Services 5,000$ S 500$ 3,800$ 350$ 350$ Non-Capital Expenditures 992$ S 99$ 754$ 69$ 69$ Subtotal Operating Cost 59,370$ 5,937$ 45,121$ 4,156$ 4,156$ DEPARTMENTAL EXPENDITURES 356,050$ 35,605$ 270,598$ 24,924$ 24,924$ Disallowed Costs
Subtotal Disallowed Costs -$ -$ -$ -$ -$ Cost Adjustments
Subtotal Cost Adjustments -$ -$ -$ -$ -$ FUNCTIONAL COST 356,050$ 35,605$ 270,598$ 24,924$ 24,924$ First Allocation
Incoming - All Others 13,620$ 1,362$ 10,351$ 953$ 953$ Reallocate Admin Costs -$ -$ -$ -$ -$ Unallocated Costs -$ -$ -$ -$ -$ Subtotal of First Allocation 369,670$ 36,967$ 280,949$ 25,877$ 25,877$ Second Allocation
Incoming - All Others 62,997$ 6,300$ 47,878$ 4,410$ 4,410$ Reallocate Admin Costs -$ -$ -$ -$ -$ Unallocated Costs -$ -$ -$ -$ -$ Subtotal of Second Allocation 62,997$ 6,299.74$ 47,878.01$ 4,409.82$ 4,409.82$ TOTAL ALLOCATED 432,668$ 43,267$ 328,827$ 30,287$ 30,287$ SurplusSpread
Method
Purchasing
Training
Purchasing
Support Warehouse
FY23. FULL COST ALLOCATION PLAN
__________________________________________________________________________________________________________________________________________

CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
646 of 966
101-12- 123 - Purchasing .
.

ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
Purchasing Training .
.
101-11- 110 - City Clerk 1.00 1.452% 537$ 537$ 537$ 101-12- 120 - City Manager 3.00 4.355% 1,610$ 1,610$ 1,610$ 101-12- 123 - Purchasing 1.00 1.452% 537$ 537$ 537$ 101-12- 125 - Human Resources 1.20 1.742% 644$ 644$ 118$ 762$ 101-30- 301 - Building Maintenance Division 0.40 0.581% 215$ 215$ 39$ 254$ 101-50- 501 - Finance 3.50 5.081% 1,878$ 1,878$ 345$ 2,223$ 101-50- 502 - Revenue 0.85 1.234% 456$ 456$ 84$ 540$ 101-16-161 - Economic Development 2.10 3.048% 1,127$ 1,127$ 207$ 1,334$ 101-16-162 - Building & Safety 1.10 1.597% 590$ 590$ 108$ 699$ 101-16-163 - Land Use Engineering 1.20 1.742% 644$ 644$ 118$ 762$ 101-16-164 - Planning 3.55 5.153% 1,905$ 1,905$ 350$ 2,255$ 101-25-250 - Fire Suppression 1.00 1.452% 537$ 537$ 99$ 635$ 101-30-300 - FCS - Administration 1.14 1.655% 612$ 612$ 112$ 724$ 101-30-303 - Parks 0.95 1.379% 510$ 510$ 94$ 603$ 101-30-305 - Trees 0.15 0.218% 80$ 80$ 15$ 95$ 101-30-306 - Code Enforcement 1.00 1.452% 537$ 537$ 99$ 635$ 101-30-309 - Recreation and Senior Services 1.00 1.452% 537$ 537$ 99$ 635$ 101-30-310 - City Hall - State Street 0.30 0.435% 161$ 161$ 30$ 191$ 101-40-400 - Engineering 1.23 1.785% 660$ 660$ 121$ 781$ 101-40-401 - Streets & Inspections 2.43 3.527% 1,304$ 1,304$ 240$ 1,544$ 101-40-402 - Electrical 0.33 0.479% 177$ 177$ 33$ 210$ 211-40 - PARIS 1.40 2.032% 751$ 751$ 138$ 889$ 261-30 - CFD 2004-1 Assessments Fund 0.21 0.305% 113$ 113$ 21$ 133$ 501-40 - Water Fund 11.11 16.127% 5,962$ 5,962$ 1,095$ 7,057$ 511-30 - Solid Waste 3.40 4.935% 1,824$ 1,824$ 335$ 2,160$ 521-40 - Wastewater Fund 9.97 14.472% 5,350$ 5,350$ 983$ 6,333$ 531-40 - Nonpotable Water Fund 0.46 0.668% 247$ 247$ 45$ 292$ 562-30 - Cemetery Fund 1.09 1.582% 585$ 585$ 107$ 692$ 564-30 - Aviation Fund 0.11 0.160% 59$ 59$ 11$ 70$ 602-12 - Liability Self Insurance Fund 0.30 0.435% 161$ 161$ 30$ 191$ 604-50 - Information Technology Services Fund 7.79 11.308% 4,180$ 4,180$ 768$ 4,948$ 606-12 - Workers' Compensation Fund 1.50 2.177% 805$ 805$ 148$ 953$ FY23. FULL COST ALLOCATION PLAN
__________________________________________________________________________________________________________________________________________

CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
647 of 966
101-12- 123 - Purchasing .
.

ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
607-30 - Equipment Maintenance Fund 0.26 0.377% 140$ 140$ 26$ 165$ 608-50 - Utility Billing Fund 2.85 4.137% 1,529$ 1,529$ 281$ 1,810$ 820-16 - Successor to RDA Fund 0.01 0.015% 5$ 5$ 1$ 6$ Total 68.89 100.000% 36,967$ 36,967$ 6,300$ 43,267$ .

Allocation Basis: # of Traning Attendees
.

Source of Allocation: 2022 Purchasing Training Attendees FY23. FULL COST ALLOCATION PLAN
__________________________________________________________________________________________________________________________________________

CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
648 of 966
101-12- 123 - Purchasing .
.

ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
Purchasing Support .
.
101-12- 120 - City Manager 94,666.84 0.140% 393$ 393$ 393$ 101-12- 121 - Communications & Comm. Relations 11,319.35 0.017% 47$ 47$ 47$ 101-12- 123 - Purchasing 3,853.61 0.006% 16$ 16$ 16$ 101-12- 125 - Human Resources 337,933.78 0.500% 1,404$ 1,404$ 240$ 1,643$ 101-15- 150 - City Attorney 6,753.92 0.010% 28$ 28$ 5$ 33$ 101-30- 301 - Building Maintenance Division 956,291.52 1.414% 3,972$ 3,972$ 678$ 4,650$ 101-50- 501 - Finance 340,281.06 0.503% 1,414$ 1,414$ 241$ 1,655$ 101-50- 502 - Revenue 38,133.58 0.056% 158$ 158$ 27$ 185$ 101-10-100 - City Council 47,600.34 0.070% 198$ 198$ 34$ 231$ 101-12-124 - Print Shop 19,871.86 0.029% 83$ 83$ 14$ 97$ 101-16-161 - Economic Development 5,947.88 0.009% 25$ 25$ 4$ 29$ 101-16-162 - Building & Safety 128,663.92 0.190% 534$ 534$ 91$ 626$ 101-16-164 - Planning 905,799.80 1.339% 3,763$ 3,763$ 642$ 4,405$ 101-19-190 - Library Administration 15,850.11 0.023% 66$ 66$ 11$ 77$ 101-19-191 - Lincoln Shrine 600.00 0.001% 2$ 2$ 0$ 3$ 101-20-200 - Patrol Services 276,825.20 0.409% 1,150$ 1,150$ 196$ 1,346$ 101-20-201 - Communications Unit 331,603.80 0.490% 1,377$ 1,377$ 235$ 1,613$ 101-20-202 - Support Services Bureau 1,299,080.32 1.921% 5,396$ 5,396$ 921$ 6,317$ 101-20-204 - Community Services Bureau 30,125.13 0.045% 125$ 125$ 21$ 146$ 101-20-205 - Special Services Bureau 688.27 0.001% 3$ 3$ 0$ 3$ 101-25-250 - Fire Suppression 1,433,602.65 2.120% 5,955$ 5,955$ 1,017$ 6,972$ 101-25-251 - Community Risk Reduction 107,249.14 0.159% 446$ 446$ 76$ 522$ 101-25-252 - Training Program 5,096.13 0.008% 21$ 21$ 4$ 25$ 101-25-254 - Emergency Preparedness 81,721.69 0.121% 339$ 339$ 58$ 397$ 101-30-300 - FCS - Administration 398,073.37 0.589% 1,654$ 1,654$ 282$ 1,936$ 101-30-302 - Electrical 1,841,726.35 2.723% 7,651$ 7,651$ 1,306$ 8,956$ 101-30-303 - Parks 1,281,396.37 1.895% 5,323$ 5,323$ 909$ 6,231$ 101-30-304 - Streets 968,684.04 1.432% 4,024$ 4,024$ 687$ 4,711$ 101-30-305 - Trees 1,272,127.50 1.881% 5,284$ 5,284$ 902$ 6,186$ 101-30-306 - Code Enforcement 2,425.47 0.004% 10$ 10$ 2$ 12$ 101-30-309 - Recreation and Senior Services 729,135.82 1.078% 3,029$ 3,029$ 517$ 3,546$ 101-30-310 - City Hall - State Street 531,312.83 0.786% 2,207$ 2,207$ 377$ 2,584$ 101-30-311 - Animal Services 247,771.30 0.366% 1,029$ 1,029$ 176$ 1,205$ FY23. FULL COST ALLOCATION PLAN
__________________________________________________________________________________________________________________________________________

CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
649 of 966
101-12- 123 - Purchasing .
.

ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
101-40-400 - Engineering 2,511,465.51 3.713% 10,433$ 10,433$ 1,781$ 12,213$ 200 - Grants 3,276,653.05 4.845% 13,611$ 13,611$ 2,323$ 15,935$ 205-25 - Emergency Medical Services Fund 470,760.26 0.696% 1,956$ 1,956$ 334$ 2,289$ 206 - Household Hazardous Waste Fund 123,887.10 0.183% 515$ 515$ 88$ 602$ 211-40 - PARIS 9,330,016.00 13.795% 38,757$ 38,757$ 6,615$ 45,372$ 236 - Downtown Redlands Business Area Fund 36,158.50 0.053% 150$ 150$ 26$ 176$ 238 - Public Art Fund 1,600.00 0.002% 7$ 7$ 1$ 8$ 241 - Transportation Development Act Fund 782,396.00 1.157% 3,250$ 3,250$ 555$ 3,805$ 246 - Asset Forfeiture Fund 75,734.86 0.112% 315$ 315$ 54$ 368$ 249 - Supplemental Law Enforcement Fund 70,264.90 0.104% 292$ 292$ 50$ 342$ 250 - Park and Open Space Development Fund 88,773.00 0.131% 369$ 369$ 63$ 432$ 251 - Public Facility Development Fund 20,500.00 0.030% 85$ 85$ 15$ 100$ 253 - Traffic Signals Fund 543,620.00 0.804% 2,258$ 2,258$ 385$ 2,644$ 261-30 - CFD 2004-1 Assessments Fund 45,546.00 0.067% 189$ 189$ 32$ 221$ 263-30 - Landscape Maintenance District Fund 5,611.63 0.008% 23$ 23$ 4$ 27$ 406 - Safety / City Hall Replacement Fund 87,700.00 0.130% 364$ 364$ 62$ 426$ 501-40 - Water Fund 17,355,001.31 25.660% 72,092$ 72,092$ 12,306$ 84,398$ 511-30 - Solid Waste 5,558,034.70 8.218% 23,088$ 23,088$ 3,941$ 27,029$ 521-40 - Wastewater Fund 3,724,831.18 5.507% 15,473$ 15,473$ 2,641$ 18,114$ 529 - Wastewater Capital Improvement Fund 109,172.00 0.161% 453$ 453$ 77$ 531$ 531-40 - Nonpotable Water Fund 763,467.00 1.129% 3,171$ 3,171$ 541$ 3,713$ 532 - Nonpotable Capital Improvement Fund 734,839.00 1.086% 3,053$ 3,053$ 521$ 3,574$ 538-30 - Groves Fund 200,330.47 0.296% 832$ 832$ 142$ 974$ 562-30 - Cemetery Fund 272,128.70 0.402% 1,130$ 1,130$ 193$ 1,323$ 564-30 - Aviation Fund 368,503.58 0.545% 1,531$ 1,531$ 261$ 1,792$ 602-12 - Liability Self Insurance Fund 53,300.00 0.079% 221$ 221$ 38$ 259$ 604-50 - Information Technology Services Fund 2,070,156.88 3.061% 8,599$ 8,599$ 1,468$ 10,067$ 606-12 - Workers' Compensation Fund 134,401.41 0.199% 558$ 558$ 95$ 654$ 607-30 - Equipment Maintenance Fund 4,890,375.82 7.231% 20,315$ 20,315$ 3,468$ 23,782$ 608-50 - Utility Billing Fund 176,229.49 0.261% 732$ 732$ 125$ 857$ Total 67,633,671.30 100.000% 280,949$ 280,949$ 47,878$ 328,827$ .

Allocation Basis: Value of POs
.

Source of Allocation: 2022 PO Report
FY23. FULL COST ALLOCATION PLAN
__________________________________________________________________________________________________________________________________________

CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
650 of 966
101-12- 123 - Purchasing .
.

ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
Warehouse .
.
101-12- 123 - Purchasing 7.00 0.178% 46$ 46$ 46$ 101-20-200 - Patrol Services 64.00 1.628% 421$ 421$ 72$ 493$ 101-25-250 - Fire Suppression 133.00 3.383% 875$ 875$ 149$ 1,025$ 101-30-300 - FCS - Administration 51.00 1.297% 336$ 336$ 57$ 393$ 101-30-303 - Parks 286.00 7.274% 1,882$ 1,882$ 321$ 2,204$ 101-30-305 - Trees 21.00 0.534% 138$ 138$ 24$ 162$ 101-30-306 - Code Enforcement 2.00 0.051% 13$ 13$ 2$ 15$ 101-30-309 - Recreation and Senior Services 1.00 0.025% 7$ 7$ 1$ 8$ 101-30-311 - Animal Services 18.00 0.458% 118$ 118$ 20$ 139$ 101-40-400 - Engineering 62.00 1.577% 408$ 408$ 70$ 478$ 101-40-401 - Streets & Inspections 1,072.00 27.263% 7,055$ 7,055$ 1,204$ 8,259$ 101-40-402 - Electrical 40.00 1.017% 263$ 263$ 45$ 308$ 205-25 - Emergency Medical Services Fund 3.00 0.076% 20$ 20$ 3$ 23$ 501-40 - Water Fund 1,158.00 29.451% 7,621$ 7,621$ 1,301$ 8,922$ 511-30 - Solid Waste 431.00 10.961% 2,836$ 2,836$ 484$ 3,321$ 521-40 - Wastewater Fund 347.00 8.825% 2,284$ 2,284$ 390$ 2,674$ 538-30 - Groves Fund 85.00 2.162% 559$ 559$ 95$ 655$ 562-30 - Cemetery Fund 8.00 0.203% 53$ 53$ 9$ 62$ 607-30 - Equipment Maintenance Fund 88.00 2.238% 579$ 579$ 99$ 678$ 608-50 - Utility Billing Fund 55.00 1.399% 362$ 362$ 62$ 424$ Total 3,932.00 100.000% 25,877$ 25,877$ 4,410$ 30,287$ .

Allocation Basis: # of Warehouse Items Checked Out
.

Source of Allocation: Transaction Report
FY23. FULL COST ALLOCATION PLAN
__________________________________________________________________________________________________________________________________________

CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
651 of 966
101-12- 123 - Purchasing .
.

ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
Surplus .
.
101-12- 120 - City Manager 1.00 0.410% 106$ 106$ 106$ 101-19-190 - Library Administration 8.00 3.279% 848$ 848$ 145$ 994$ 101-25-250 - Fire Suppression 10.00 4.098% 1,061$ 1,061$ 181$ 1,242$ 101-30-309 - Recreation and Senior Services 170.00 69.672% 18,029$ 18,029$ 3,085$ 21,114$ 501-40 - Water Fund 3.00 1.230% 318$ 318$ 54$ 373$ 604-50 - Information Technology Services Fund 30.00 12.295% 3,182$ 3,182$ 544$ 3,726$ 607-30 - Equipment Maintenance Fund 22.00 9.016% 2,333$ 2,333$ 399$ 2,732$ Total 244.00 100.000% 25,877$ 25,877$ 4,410$ 30,287$ .

Allocation Basis: # of Surplused Items
.

Source of Allocation: Puchasing MFP Report
FY23. FULL COST ALLOCATION PLAN
__________________________________________________________________________________________________________________________________________

CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
652 of 966

ALLOCATION SUMMARY
101-12- 123 - Purchasing
101-11- 110 - City Clerk 537$ -$ -$ -$ 537$ 101-12- 120 - City Manager 1,610$ 393$ -$ 106$ 2,109$ 101-12- 121 - Communications & Comm. Relations -$ 47$ -$ -$ 47$ 101-12- 123 - Purchasing 537$ 16$ 46$ -$ 599$ 101-12- 125 - Human Resources 762$ 1,643$ -$ -$ 2,406$ 101-15- 150 - City Attorney -$ 33$ -$ -$ 33$ 101-30- 301 - Building Maintenance Division 254$ 4,650$ -$ -$ 4,905$ 101-50- 501 - Finance 2,223$ 1,655$ -$ -$ 3,878$ 101-50- 502 - Revenue 540$ 185$ -$ -$ 725$ 101-10-100 - City Council -$ 231$ -$ -$ 231$ 101-12-124 - Print Shop -$ 97$ -$ -$ 97$ 101-16-161 - Economic Development 1,334$ 29$ -$ -$ 1,363$ 101-16-162 - Building & Safety 699$ 626$ -$ -$ 1,324$ 101-16-163 - Land Use Engineering 762$ -$ -$ -$ 762$ 101-16-164 - Planning 2,255$ 4,405$ -$ -$ 6,660$ 101-19-190 - Library Administration -$ 77$ -$ 994$ 1,071$ 101-19-191 - Lincoln Shrine -$ 3$ -$ -$ 3$ 101-20-200 - Patrol Services -$ 1,346$ 493$ -$ 1,839$ 101-20-201 - Communications Unit -$ 1,613$ -$ -$ 1,613$ 101-20-202 - Support Services Bureau -$ 6,317$ -$ -$ 6,317$ 101-20-204 - Community Services Bureau -$ 146$ -$ -$ 146$ 101-20-205 - Special Services Bureau -$ 3$ -$ -$ 3$ 101-25-250 - Fire Suppression 635$ 6,972$ 1,025$ 1,242$ 9,874$ 101-25-251 - Community Risk Reduction -$ 522$ -$ -$ 522$ 101-25-252 - Training Program -$ 25$ -$ -$ 25$ 101-25-254 - Emergency Preparedness -$ 397$ -$ -$ 397$ 101-30-300 - FCS - Administration 724$ 1,936$ 393$ -$ 3,053$ 101-30-302 - Electrical -$ 8,956$ -$ -$ 8,956$ 101-30-303 - Parks 603$ 6,231$ 2,204$ -$ 9,038$ Purchasing
Training
Purchasing
Support Warehouse Surplus Total
FY23. FULL COST ALLOCATION PLAN
__________________________________________________________________________________________________________________________________________

CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
653 of 966

ALLOCATION SUMMARY
101-12- 123 - Purchasing
Purchasing
Training
Purchasing
Support Warehouse Surplus Total
101-30-304 - Streets -$ 4,711$ -$ -$ 4,711$ 101-30-305 - Trees 95$ 6,186$ 162$ -$ 6,443$ 101-30-306 - Code Enforcement 635$ 12$ 15$ -$ 662$ 101-30-309 - Recreation and Senior Services 635$ 3,546$ 8$ 21,114$ 25,303$ 101-30-310 - City Hall - State Street 191$ 2,584$ -$ -$ 2,774$ 101-30-311 - Animal Services -$ 1,205$ 139$ -$ 1,344$ 101-40-400 - Engineering 781$ 12,213$ 478$ -$ 13,472$ 101-40-401 - Streets & Inspections 1,544$ -$ 8,259$ -$ 9,803$ 101-40-402 - Electrical 210$ -$ 308$ -$ 518$ 200 - Grants -$ 15,935$ -$ -$ 15,935$ 205-25 - Emergency Medical Services Fund -$ 2,289$ 23$ -$ 2,312$ 206 - Household Hazardous Waste Fund -$ 602$ -$ -$ 602$ 211-40 - PARIS 889$ 45,372$ -$ -$ 46,262$ 236 - Downtown Redlands Business Area Fund -$ 176$ -$ -$ 176$ 238 - Public Art Fund -$ 8$ -$ -$ 8$ 241 - Transportation Development Act Fund -$ 3,805$ -$ -$ 3,805$ 246 - Asset Forfeiture Fund -$ 368$ -$ -$ 368$ 249 - Supplemental Law Enforcement Fund -$ 342$ -$ -$ 342$ 250 - Park and Open Space Development Fund -$ 432$ -$ -$ 432$ 251 - Public Facility Development Fund -$ 100$ -$ -$ 100$ 253 - Traffic Signals Fund -$ 2,644$ -$ -$ 2,644$ 261-30 - CFD 2004-1 Assessments Fund 133$ 221$ -$ -$ 355$ 263-30 - Landscape Maintenance District Fund -$ 27$ -$ -$ 27$ 406 - Safety / City Hall Replacement Fund -$ 426$ -$ -$ 426$ 501-40 - Water Fund 7,057$ 84,398$ 8,922$ 373$ 100,750$ 511-30 - Solid Waste 2,160$ 27,029$ 3,321$ -$ 32,509$ 521-40 - Wastewater Fund 6,333$ 18,114$ 2,674$ -$ 27,121$ 529 - Wastewater Capital Improvement Fund -$ 531$ -$ -$ 531$ 531-40 - Nonpotable Water Fund 292$ 3,713$ -$ -$ 4,005$ FY23. FULL COST ALLOCATION PLAN
__________________________________________________________________________________________________________________________________________

CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
654 of 966

ALLOCATION SUMMARY
101-12- 123 - Purchasing
Purchasing
Training
Purchasing
Support Warehouse Surplus Total
532 - Nonpotable Capital Improvement Fund -$ 3,574$ -$ -$ 3,574$ 538-30 - Groves Fund -$ 974$ 655$ -$ 1,629$ 562-30 - Cemetery Fund 692$ 1,323$ 62$ -$ 2,077$ 564-30 - Aviation Fund 70$ 1,792$ -$ -$ 1,862$ 602-12 - Liability Self Insurance Fund 191$ 259$ -$ -$ 450$ 604-50 - Information Technology Services Fund 4,948$ 10,067$ -$ 3,726$ 18,742$ 606-12 - Workers' Compensation Fund 953$ 654$ -$ -$ 1,606$ 607-30 - Equipment Maintenance Fund 165$ 23,782$ 678$ 2,732$ 27,358$ 608-50 - Utility Billing Fund 1,810$ 857$ 424$ -$ 3,091$ 820-16 - Successor to RDA Fund 6$ -$ -$ -$ 6$ Total 43,267$ 328,827$ 30,287$ 30,287$ 432,668$ FY23. FULL COST ALLOCATION PLAN
__________________________________________________________________________________________________________________________________________

CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
655 of 966
6 Human Resources
The Human R esources Office, which is a division of the City Manager Department, supports City Departments with overseeing employee benefits, training, recruitment, processing grievances, employee assistance, and labor negotiations among other areas of support. Costs associated with Human Resources are allocated to receiving departments through the following function:

• Employee Relations – represents the costs associated with managing employee-related issues including supporting labor negotiations, managing staff recruitment and retention, and administering benefits on behalf of the City. This function is allocated based on the number of full-time, part-time, and temporary employees by Department/Division/Fund.2

The chart on the following page illustrates the functions and measures used to allocate Human Resources costs. The top tier shows the Central Service Department, the second tier shows the functions developed, and the third tier shows the measures used to allocate costs Citywide. The pages following the chart provide an aggregate picture of the Department’s expenses, a function-by- function breakdown of expenses, each function’s allocation, and an allocation summary.

2 In order to provide an accurate reflection of Human Resource’s support, FTE were weighted for the following receivers: 25% for 501 Water, and doubled for 101 -25-250 Fire Suppression, 101-25- 251 Community Risk Reduction, 101-25-254Emergency Preparedness, and 205 Emergency Medical Services Fund

FY23. FULL COST ALLOCATION PLAN
__________________________________________________________________________________________________________________________________________

CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
656 of 966

HUMAN RESOURCES
Employee Relations
# of Full-time, Part-
time, and Temporary
FTE
FY23. FULL COST ALLOCATION PLAN
__________________________________________________________________________________________________________________________________________

CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
657 of 966

COSTS TO BE ALLOCATED
101-12- 125 - Human Resources
First Second
Allocation Allocation Total
Departmental Expenditures 5,876,359$ 5,876,359$
Total Deductions -$ -$
Incoming Costs
-- Building and Equipment Use 2,975$ -$ 2,975$ 101-11- 110 - City Clerk 4,736$ 1,402$ 6,138$ 101-12- 120 - City Manager 5,785$ 687$ 6,472$ 101-12- 121 - Communications & Comm. Relations 2,292$ 331$ 2,623$ 101-12- 123 - Purchasing 2,048$ 358$ 2,406$ 101-12- 125 - Human Resources 49,951$ 49,951$
101-15- 150 - City Attorney 13,123$ 13,123$
101-30- 301 - Building Maintenance Division 75,084$ 75,084$ 101-50- 501 - Finance 68,836$ 68,836$
101-50- 502 - Revenue 2,540$ 2,540$
Total Incoming Costs 17,835$ 212,311$ 230,146$ Total Cost Adjustments -$ -$
Total Costs to be Allocated 5,894,194$ 212,311$ 6,106,505$ FY23. FULL COST ALLOCATION PLAN
__________________________________________________________________________________________________________________________________________

CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
658 of 966

DEPARTMENTAL EXPENSE DETAIL
101-12- 125 - Human Resources
Distribution Percentage 100.00%
Expense Type Expense ($)
Personnel
Salaries & Wages 733,943$ S 733,943$
Subtotal Personnel Cost 733,943$ 733,943$ Operating Services & Supplies
Services 25,750$ S 25,750$
Supplies 29,300$ S 29,300$
Info Tech Service Charges 101,994$ S 101,994$ Contractual Services 1,000$ S 1,000$ Legal Services 24,500$ S 24,500$
Fingerprinting 8,500$ S 8,500$
Medical / Physicals 17,500$ S 17,500$ Retiree Health Insurance 4,933,872$ S 4,933,872$ Subtotal Operating Cost 5,142,416$ 5,142,416$ DEPARTMENTAL EXPENDITURES 5,876,359$ 5,876,359$ Disallowed Costs
Subtotal Disallowed Costs -$ -$ Cost Adjustments
Subtotal Cost Adjustments -$ -$ FUNCTIONAL COST 5,876,359$ 5,876,359$
First Allocation
Incoming - All Others 17,835$ 17,835$ Reallocate Admin Costs -$ -$
Unallocated Costs -$ -$
Subtotal of First Allocation 5,894,194$ 5,894,194$ Second Allocation
Incoming - All Others 212,311$ 212,311$ Reallocate Admin Costs -$ -$
Unallocated Costs -$ -$
Subtotal of Second Allocation 212,311$ 212,310.77$ TOTAL ALLOCATED 6,106,505$ 6,106,505$
Spr
ead
Met
Employee
Relations
FY23. FULL COST ALLOCATION PLAN
__________________________________________________________________________________________________________________________________________

CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
659 of 966
101-12- 125 - Human Resources .
.

ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
Employee Relations .
.
101-11- 110 - City Clerk 3.00 0.508% 29,970$ 29,970$ 29,970$ 101-12- 120 - City Manager 3.00 0.508% 29,970$ 29,970$ 29,970$ 101-12- 121 - Communications & Comm. Relations 3.00 0.508% 29,970$ 29,970$ 29,970$ 101-12- 123 - Purchasing 2.00 0.339% 19,980$ 19,980$ 19,980$ 101-12- 125 - Human Resources 5.00 0.847% 49,951$ 49,951$ 49,951$ 101-15- 150 - City Attorney 2.00 0.339% 19,980$ 19,980$ 740$ 20,720$ 101-30- 301 - Building Maintenance Division 3.00 0.508% 29,970$ 29,970$ 1,110$ 31,080$ 101-50- 501 - Finance 9.00 1.525% 89,911$ 89,911$ 3,329$ 93,240$ 101-50- 502 - Revenue 4.00 0.678% 39,961$ 39,961$ 1,480$ 41,440$ 101-10-100 - City Council 6.00 1.017% 59,941$ 59,941$ 2,219$ 62,160$ 101-16-161 - Economic Development 2.00 0.339% 19,980$ 19,980$ 740$ 20,720$ 101-16-162 - Building & Safety 8.00 1.356% 79,921$ 79,921$ 2,959$ 82,880$ 101-16-163 - Land Use Engineering 3.00 0.508% 29,970$ 29,970$ 1,110$ 31,080$ 101-16-164 - Planning 11.00 1.864% 109,892$ 109,892$ 4,069$ 113,960$ 101-19-190 - Library Administration 35.00 5.932% 349,656$ 349,656$ 12,946$ 362,601$ 101-20-200 - Patrol Services 99.00 16.780% 989,026$ 989,026$ 36,618$ 1,025,644$ 101-20-201 - Communications Unit 16.00 2.712% 159,843$ 159,843$ 5,918$ 165,761$ 101-20-202 - Support Services Bureau 19.00 3.220% 189,813$ 189,813$ 7,028$ 196,841$ 101-25-250 - Fire Suppression 75.00 12.712% 749,262$ 749,262$ 27,741$ 777,003$ 101-25-251 - Community Risk Reduction 10.00 1.695% 99,902$ 99,902$ 3,699$ 103,600$ 101-30-300 - FCS - Administration 3.00 0.508% 29,970$ 29,970$ 1,110$ 31,080$ 101-30-303 - Parks 13.00 2.203% 129,872$ 129,872$ 4,808$ 134,681$ 101-30-305 - Trees 4.00 0.678% 39,961$ 39,961$ 1,480$ 41,440$ 101-30-306 - Code Enforcement 5.00 0.847% 49,951$ 49,951$ 1,849$ 51,800$ 101-30-309 - Recreation and Senior Services 14.00 2.373% 139,862$ 139,862$ 5,178$ 145,041$ 101-30-310 - City Hall - State Street 2.00 0.339% 19,980$ 19,980$ 740$ 20,720$ 101-30-311 - Animal Services 5.00 0.847% 49,951$ 49,951$ 1,849$ 51,800$ 101-40-400 - Engineering 3.00 0.508% 29,970$ 29,970$ 1,110$ 31,080$ 101-40-401 - Streets & Inspections 16.00 2.712% 159,843$ 159,843$ 5,918$ 165,761$ 101-40-402 - Electrical 1.00 0.169% 9,990$ 9,990$ 370$ 10,360$ FY23. FULL COST ALLOCATION PLAN
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CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
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Redlands Regular Meeting of 12-05-23
660 of 966
101-12- 125 - Human Resources .
.

ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
205-25 - Emergency Medical Services Fund 44.00 7.458% 439,567$ 439,567$ 16,275$ 455,842$ 211-40 - PARIS 3.00 0.508% 29,970$ 29,970$ 1,110$ 31,080$ 249 - Supplemental Law Enforcement Fund 6.00 1.017% 59,941$ 59,941$ 2,219$ 62,160$ 261-30 - CFD 2004-1 Assessments Fund 1.00 0.169% 9,990$ 9,990$ 370$ 10,360$ 501-40 - Water Fund 17.00 2.881% 169,833$ 169,833$ 6,288$ 176,121$ 511-30 - Solid Waste 49.00 8.305% 489,518$ 489,518$ 18,124$ 507,642$ 521-40 - Wastewater Fund 34.00 5.763% 339,665$ 339,665$ 12,576$ 352,241$ 531-40 - Nonpotable Water Fund 1.00 0.169% 9,990$ 9,990$ 370$ 10,360$ 538-30 - Groves Fund 2.00 0.339% 19,980$ 19,980$ 740$ 20,720$ 562-30 - Cemetery Fund 7.00 1.186% 69,931$ 69,931$ 2,589$ 72,520$ 564-30 - Aviation Fund 1.00 0.169% 9,990$ 9,990$ 370$ 10,360$ 602-12 - Liability Self Insurance Fund 1.00 0.169% 9,990$ 9,990$ 370$ 10,360$ 604-50 - Information Technology Services Fund 15.00 2.542% 149,852$ 149,852$ 5,548$ 155,401$ 606-12 - Workers' Compensation Fund 4.00 0.678% 39,961$ 39,961$ 1,480$ 41,440$ 607-30 - Equipment Maintenance Fund 7.00 1.186% 69,931$ 69,931$ 2,589$ 72,520$ 608-50 - Utility Billing Fund 14.00 2.373% 139,862$ 139,862$ 5,178$ 145,041$ Total 590.00 100.000% 5,894,194$ 5,894,194$ 212,311$ 6,106,505$ .

Allocation Basis: # of Full-Time, Part-Time, & Temporary Employees .

Source of Allocation: FY22-23 Payroll Staffing
FY23. FULL COST ALLOCATION PLAN
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CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
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Redlands Regular Meeting of 12-05-23
661 of 966

ALLOCATION SUMMARY
101-12- 125 - Human Resources
101-11- 110 - City Clerk 29,970$ 29,970$
101-12- 120 - City Manager 29,970$ 29,970$
101-12- 121 - Communications & Comm. Relations 29,970$ 29,970$ 101-12- 123 - Purchasing 19,980$ 19,980$
101-12- 125 - Human Resources 49,951$ 49,951$
101-15- 150 - City Attorney 20,720$ 20,720$
101-30- 301 - Building Maintenance Division 31,080$ 31,080$ 101-50- 501 - Finance 93,240$ 93,240$
101-50- 502 - Revenue 41,440$ 41,440$
101-10-100 - City Council 62,160$ 62,160$
101-16-161 - Economic Development 20,720$ 20,720$ 101-16-162 - Building & Safety 82,880$ 82,880$
101-16-163 - Land Use Engineering 31,080$ 31,080$ 101-16-164 - Planning 113,960$ 113,960$
101-19-190 - Library Administration 362,601$ 362,601$ 101-20-200 - Patrol Services 1,025,644$ 1,025,644$
101-20-201 - Communications Unit 165,761$ 165,761$ 101-20-202 - Support Services Bureau 196,841$ 196,841$ 101-25-250 - Fire Suppression 777,003$ 777,003$
101-25-251 - Community Risk Reduction 103,600$ 103,600$ 101-30-300 - FCS - Administration 31,080$ 31,080$ 101-30-303 - Parks 134,681$ 134,681$
101-30-305 - Trees 41,440$ 41,440$
101-30-306 - Code Enforcement 51,800$ 51,800$
101-30-309 - Recreation and Senior Services 145,041$ 145,041$ 101-30-310 - City Hall - State Street 20,720$ 20,720$ 101-30-311 - Animal Services 51,800$ 51,800$
101-40-400 - Engineering 31,080$ 31,080$
101-40-401 - Streets & Inspections 165,761$ 165,761$ Employee
Relations Total
FY23. FULL COST ALLOCATION PLAN
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CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
662 of 966

ALLOCATION SUMMARY
101-12- 125 - Human Resources
Employee
Relations Total
101-40-402 - Electrical 10,360$ 10,360$
205-25 - Emergency Medical Services Fund 455,842$ 455,842$ 211-40 - PARIS 31,080$ 31,080$
249 - Supplemental Law Enforcement Fund 62,160$ 62,160$ 261-30 - CFD 2004-1 Assessments Fund 10,360$ 10,360$ 501-40 - Water Fund 176,121$ 176,121$
511-30 - Solid Waste 507,642$ 507,642$
521-40 - Wastewater Fund 352,241$ 352,241$
531-40 - Nonpotable Water Fund 10,360$ 10,360$
538-30 - Groves Fund 20,720$ 20,720$
562-30 - Cemetery Fund 72,520$ 72,520$
564-30 - Aviation Fund 10,360$ 10,360$
602-12 - Liability Self Insurance Fund 10,360$ 10,360$ 604-50 - Information Technology Services Fund 155,401$ 155,401$ 606-12 - Workers' Compensation Fund 41,440$ 41,440$ 607-30 - Equipment Maintenance Fund 72,520$ 72,520$ 608-50 - Utility Billing Fund 145,041$ 145,041$
Total 6,106,505$ 6,106,505$
FY23. FULL COST ALLOCATION PLAN
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CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
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Redlands Regular Meeting of 12-05-23
663 of 966
7 City Attorney
The City Attorney is responsible for providing legal advice to City officials and resolving legal disputes on behalf of the City. Costs associated with City Attorney are allocated to Receiving Departments through the following functions:

• Legal Counsel – represents the costs associated with providing legal support to City Departments. This function is allocated based on number of full-time equivalents (FTE) by Department/Division/Fund.

• Agenda Support – represents the costs associated with providing legal counsel citywide during Agenda development. This function is allocated based on number of Agenda Items by Department/Division/Fund.

• Litigation – represents the costs associated with reviewing contracted lawyers that represent the City in litigious matters.

The costs associated with this function have not been further allocated as these costs do not benefit particular funds / departments but provide support to the overall operations of the City.

The chart on the following page illustrates the functions and measures used to allocate City Attorney costs. The top tier shows the Central Service Department, the second tier shows the functions developed, and the third tier shows the measures used to allocate costs Citywide. The pages following the chart provide an aggregate picture of the Department’s expenses, a function-by-function breakdown of expenses, each function’s allocation, and an allocation summary.

FY23. FULL COST ALLOCATION PLAN
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CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
____________________________________________________________

Redlands Regular Meeting of 12-05-23
664 of 966

CITY ATTORNEY
Legal Counsel
# of FTE
Agenda Support
# of Agenda Items
Litigation
Not Allocated
FY23. FULL COST ALLOCATION PLAN
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CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
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Redlands Regular Meeting of 12-05-23
665 of 966

COSTS TO BE ALLOCATED
101-15- 150 - City Attorney
First Second
Allocation Allocation Total
Departmental Expenditures 809,834$ 809,834$
Total Deductions -$ -$
Incoming Costs
-- Building and Equipment Use 1,038$ -$ 1,038$ 101-11- 110 - City Clerk 4,305$ 1,274$ 5,580$ 101-12- 120 - City Manager 5,041$ 599$ 5,640$ 101-12- 121 - Communications & Comm. Relations 1,108$ 160$ 1,268$ 101-12- 123 - Purchasing 28$ 5$ 33$ 101-12- 125 - Human Resources 19,980$ 740$ 20,720$ 101-15- 150 - City Attorney 11,173$ 11,173$
101-30- 301 - Building Maintenance Division 18,336$ 18,336$ 101-50- 501 - Finance 7,318$ 7,318$
101-50- 502 - Revenue 398$ 398$
Total Incoming Costs 31,501$ 40,003$ 71,505$
Total Cost Adjustments -$ -$
Total Costs to be Allocated 841,335$ 40,003$ 881,339$ FY23. FULL COST ALLOCATION PLAN
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CITY OF REDLANDS, CA
________________________________________________________________ ______________________________________________________________________________________________________________________________________________ Matrix Consulting Group
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